# Finance Act 2016, Paragraph 56


(1) In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—
(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 (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.