The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

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

Inheritance Tax Act 1984 U.K.

118.  For section 224 (procedure before Special Commissioners) substitute—

“224    Determination of appeal by tribunal

If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.”.

Commencement Information

I1 Sch. 1 para. 118 in force at 1.4.2009, see art. 1(2)