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Paragraph 113 Inheritance Tax Act 1984

Original text. Later amendments are not shown.

(1)

Section 219B (appeal against requirement to produce documents etc) is amended as follows.

(2)

In subsection (4)—

(a)

for “Special Commissioners” substitute “tribunal”; and

(b)

omit “to them” in paragraphs (a) and (b).

(3)

In subsection (5) for “Special Commissioners confirm” substitute “tribunal confirms”.

(4)

In subsection (6) for “under section 225 below” substitute “under sections 11 or 13 of the TCEA 2007”.