Constitutional Reform Act 2005 (c. 4)

SCHEDULES

SCHEDULE 4 U.K. Other functions of the Lord Chancellor and organisation of the courts

Part 1 U.K. Amendments

Inheritance Tax Act 1984 (c. 51) U.K.

175 U.K. The Inheritance Tax Act 1984 is amended as follows.

176 U.K. In section 256 (regulations about accounts etc), for subsection (3A) substitute—

“(3A) Regulations under this section may only be made—

(a) in relation to England and Wales, after consulting the Lord Chancellor;

(b) in relation to Scotland, after consulting the Scottish Ministers;

(c) in relation to Northern Ireland, after consulting the Lord Chief Justice of Northern Ireland.

(3B) The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under subsection (3A)—

(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).”

177 (1) Section 257 (form etc of accounts) is amended as follows. U.K.

(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).”