Paragraph 30 F1

(1)

In this Schedule, in relation to inheritance tax, each of the following is treated as a return—

(a)

an account delivered by a person under section 216 or 217 of IHTA 1984 (including an account delivered in accordance with regulations under section 256 of that Act);

(b)

a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;

(c)

information or a document provided by a person in accordance with regulations under section 256 of that Act;

and such a return is treated as made by the person in question.

(2)

In this Schedule references to an assessment to tax, in relation to inheritance tax, stamp duty reserve tax and petroleum revenue tax, include a determination.

(3)

In this Schedule an expression used in relation to VAT has the same meaning as in VATA 1994.

Annotations

Textual amendments

F1: Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)