# Inheritance Tax Act 1984, Section 223I: Interpretation of sections 223A to 223I


(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.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/223I (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-223I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.