{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-56",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-56.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/18/paragraph/56",
  "kind": "paragraph",
  "number": "56",
  "heading": null,
  "text": "(1) In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—\n(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);\n(b) a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;\n(c) information or a document provided by a person in accordance with regulations under section 256 of that Act;\nand such a return is treated as made by the person in question.\n(2) In this Schedule (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/56",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}