Penalties Penalties
United Kingdom
- 245Failure to deliver accounts.
- 245AFailure to provide information etc.
- 246. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 247Provision of incorrect information.
- 248Failure to remedy errors.
- 249Recovery of penalties.
- 250Time limit for recovery.
- 251Appeals against summary determination of penalties.
- 252Effect of award by the tribunal.
- 253Mitigation of penalties.
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.