# Inheritance Tax Act 1984, Section 217: Defective accounts.


If a person who has delivered an account under section 216 above discovers at any time that the account is defective in a material respect by reason of anything contained in or omitted from it he shall, within six months of that time, deliver to the Board a further account containing such information as may be necessary to remedy the defect.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/217 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-217
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.