# The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009, Paragraph 167: Inheritance Tax Act 1984


In section 222 of the Inheritance Tax Act 1984 (appeals against determinations)—
(a) in subsection (4) omit “Lands Tribunal”;
(b) in subsection (4A) omit “Lands Tribunal”;
(c) in subsection (4B)—
(i) for “appropriate Lands tribunal” substitute “appropriate tribunal”; and
(ii) in paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111477045/schedule/1/paragraph/167 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-lands-tribunal-and-miscellaneous-amendments-order-2009/schedule-1/paragraph-167
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.