SCHEDULES
SCHEDULE 4Other functions of the Lord Chancellor and organisation of the courts
Part 1Amendments
Inheritance Tax Act 1984 (c. 51)
177
1
Section 257 (form etc of accounts) is amended as follows.
2
In subsection (3) for “Lord Chancellor” substitute “
Lord Chief Justice of Northern Ireland
”
.
3
After subsection (3) insert—
4
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under subsection (3)—
a
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
b
a Lord Justice of Appeal (as defined in section 88 of that Act).