SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Inheritance Tax Act 1984 U.K.

112.  In section 219(1A) (power to require information)(1)—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.

Commencement Information

I1 Sch. 1 para. 112 in force at 1.4.2009, see art. 1(2)

(1)

Sections 219A and 219B were inserted by section 106 of the Finance Act 1999 (c. 16).