OpenLegislation

Article 4 Savings

Original text. Later amendments are not shown.

In the Inheritance Tax Act 1984f1, in relation to a notice given under section 219 or 219A of that Act (powers to require information and call for documents etc) before 1st April 2010—

(a)

section 219B (appeal against requirement to produce documents etc) continues to have effect on and after that day despite its repeal by the Schedule to this Order, and

(b)

section 245A (failure to provide information etc) applies on and after that day disregarding the amendments made by that Schedule.

Annotations

Footnotes

f1

1984 c. 51; section 219(1A) was inserted by section 124 of the Finance Act 1990 (c. 29); sections 219A and 219B were inserted by section 106 of the Finance Act 1999 (c. 16); section 245A was inserted by section 108(1) of that Act. Sections 219, 219B and 245A were amended respectively by paragraphs 112, 113 and 120 of Schedule 1 to S.I. 2009/56.