{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223I",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223I.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/223I",
  "kind": "section",
  "number": "223I",
  "heading": "Interpretation of sections 223A to 223I",
  "text": "(1) In sections 223A to 223H—\n(a) “matter in question” means the matter to which an appeal relates;\n(b) a reference to a notification is a reference to a notification in writing.\n(2) In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—\n(a) notification of HMRC's view under section 223B(2);\n(b) notification by HMRC of an offer of review (and of their view of the matter) under section 223C;\n(c) notification of the conclusions of a review under section 223E(6); and\n(d) notification of the conclusions of a review under section 223E(9).\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/223I",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}