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Inheritance Tax Act 1984

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[F135A Variation of undertakings.U.K.

(1)An undertaking given under section 30, 32 or 32A above or paragraph 5 of Schedule 5 to this Act may be varied from time to time by agreement between the Board and the person bound by the undertaking.

(2)Where [F2the tribunal] is satisfied that—

(a)the Board have made a proposal for the variation of such an undertaking to the person bound by the undertaking,

(b)that person has failed to agree to the proposed variation within six months after the date on which the proposal was made, and

(c)it is just and reasonable, in all the circumstances, to require the proposed variation to be made,

[F3the tribunal may direct that the undertaking is to have effect from a specified date] as if the proposed variation had been agreed to by the person bound by the undertaking.

(3)The date specified by the [F4tribunal] must not be less than sixty days after the date of [F5the tribunal's direction].

(4)A direction under this section shall not take effect if, before the date specified by the [F6tribunal], a variation different from that to which the direction relates is agreed between the Board and the person bound by the undertaking.]

Textual Amendments

F1S. 35A and sidenote inserted (31.7.1998 with effect as mentioned in Sch. 25 para. 8(4) of the amending Act) by 1998 c. 36, s. 142, Sch. 25 para. 8(1)

Modifications etc. (not altering text)

C1S. 35A extended (31.7.1998) by 1992 c. 12, s. 258(8A) (as inserted (31.7.1998 with effect as mentioned in Sch. 25 para. 9(2) of the amending Act) by 1998 c. 36, s. 142, Sch. 25 para. 9(1))

S. 35A applied (with modifications) (31.7.1998) by 1998 c. 36, s. 142, Sch. 25 para. 10

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