SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Inheritance Tax Act 1984115
1
Section 222 (appeals against determination)76 is amended as follows.
2
For subsection (2) substitute—
2
Sections 223D, 223G and 223H provide for notification of the appeal to the tribunal.
3
In subsection (3) after “may be” insert “notified”.
4
In subsection (4)—
a
after “may be” insert “notified”; and
b
after “appropriate” insert “Lands”.
5
After subsection (4) insert—
4ZA
The appeal may be notified under subsection (3) or (4) only if it could be notified to the tribunal under section 223D, 223G or 223H.
6
For subsection (4A) substitute—
4A
If and so far as the question in dispute on any appeal under this section which has been notified to the tribunal or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate Lands tribunal.
7
In subsection (4B) after “appropriate” insert “Lands”.