# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 115: Inheritance Tax Act 1984


(1) Section 222 (appeals against determination) 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/115 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.