SCHEDULES
C1SCHEDULE 18Serial tax avoidance
Annotations:
Modifications etc. (not altering text)
PART 7Supplemental
Inheritance tax
56
1
In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—
a
an account delivered by a person under section 216 or 217 of IHTA 1984 (including an account delivered in accordance with regulations under section 256 of that Act);
b
a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;
c
information or a document provided by a person in accordance with regulations under section 256 of that Act;
and such a return is treated as made by the person in question.
2
In this Schedule (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.
Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)