Section 223I Interpretation of sections 223A to 223IF1

(1)

In sections 223A to 223H—

(a)

“matter in question” means the matter to which an appeal relates;

(b)

a reference to a notification is a reference to a notification in writing.

(2)

In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a)

notification of HMRC's view under section 223B(2);

(b)

notification by HMRC of an offer of review (and of their view of the matter) under section 223C;

(c)

notification of the conclusions of a review under section 223E(6); and

(d)

notification of the conclusions of a review under section 223E(9).

(3)

But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

Annotations

Textual amendments

F1: Ss. 223A-223I 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. 117

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.

Notes on Determinations , reviews and appeals

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