The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Inheritance Tax Act 1984

110.  In section 54A(3) (special rate of charge where settled property affected by potentially exempt transfer)(1) for “Special Commissioners” substitute “tribunal”.

(1)

Section 54A was inserted by section 96 of, and paragraph 1 of Schedule 7 to, the Finance (No 2) Act 1987 (c. 51).