OpenLegislation

Determinations , reviews and appeals Determinations , reviews and appealsF1

United Kingdom

  1. 221Notices of determination.
  2. 222Appeals against determinations.
  3. 223Late notice of appeal.
  4. 223AAppeal: HMRC review or determination by tribunal
  5. 223BAppellant requires review by HMRC
  6. 223CHMRC offer review
  7. 223DNotifying appeal to the tribunal
  8. 223ENature of review etc
  9. 223FEffect of conclusions of review
  10. 223GNotifying appeal to tribunal after review concluded
  11. 223HNotifying appeal to tribunal after review offered but not accepted
  12. 223IInterpretation of sections 223A to 223I
  13. 224Determination of appeal by tribunal.
  14. 225Appeals from Special Commissioners.
  15. 225AExtension of regulation-making powers.

Annotations

Textual amendments

F1

S. 221: words in preceding cross-heading inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 114

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.