# The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009, Paragraph 2: Inheritance Tax Act 1984


(1) The Inheritance Tax Act 1984 is amended as follows.
(2) Omit sections 219, 219A and 219B (powers to require information and documents).
(3) Omit section 220 (power to inspect property).
(4) In section 245A (failure to provide information etc)—
(a) omit subsections (2) and (3),
(b) in subsection (4)—
(i) for “, (1A)(b), (2)(b) or (3)(b)” substitute “or (1A)(b)”,
(ii) at the end of paragraph (a) insert “or”, and
(iii) omit paragraphs (b) and (c), and
(c) in subsection (5)—
(i) for “, to comply with the requirements of section 218A or to comply with a notice” substitute “or to comply with the requirements of section 218A”, and
(ii) for “, to comply with the requirements of section 218A or to comply with the notice” substitute “or to comply with those requirements”.

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Source: https://www.legislation.gov.uk/uksi/2009/3054/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009-section-96-and-schedule-48-appointed-day-savings-and-consequential-amendments-order-2009/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.