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).