Part 6

Other taxes

Inheritance tax

Delivery of accounts etc
293
1
Section 256 of the Inheritance Tax Act 1984 (c. 51) (regulations about information to be furnished to the Board) is amended as follows.
2
In subsection (1)—
a
in paragraph (a), after “specified in” insert “ or determined under ”;
b
after paragraph (a) insert—
aa
requiring persons who by virtue of regulations under paragraph (a) above are not required to deliver accounts under section 216 above to produce to the Board, in such manner as may be specified in or determined under the regulations, such information or documents as may be so specified or determined
;
c
in paragraph (b), after “so specified” insert “ or determined ”;
d
paragraph (c) shall cease to have effect.
3
After subsection (1) insert—
1A
Regulations under subsection (1)(aa) may in particular—
a
provide that information or documents must be produced to the Board by producing it or them to—
i
a probate registry in England and Wales;
ii
the sheriff in Scotland;
iii
the Probate and Matrimonial Office in Northern Ireland;
b
provide that information or documents produced as specified in paragraph (a) is or are to be treated for any or all purposes of this Act as produced to the Board;
c
provide for the further transmission to the Board of information or documents produced as specified in paragraph (a).
4
Subsection (2) shall cease to have effect.
5
In subsection (3), at the end insert “ and may make different provision for different cases ”.
6
After subsection (3) insert—
3A
Regulations under this section may only be made—
a
in relation to England and Wales or Northern Ireland, after consulting the Lord Chancellor;
b
in relation to Scotland, after consulting the Scottish Ministers.