Inheritance Tax Act 1984
115.—(1) Section 222 (appeals against determination)(1) 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”.
Subsections (4), (4A) and (4B) were substituted for subsection (4) by section 200(1) and (3) of the Finance Act 1993 (c. 34).