The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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).