OpenLegislation

Paragraph 112 Inheritance Tax Act 1984

Original text. Later amendments are not shown.

In section 219A (power to require information)f1—

(a)

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

(b)

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

Annotations

Footnotes

f1

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