Section 244 Rights to address court.
United Kingdom
An officer of the Board who is authorised by the Board to do so may address the court in any proceedings in a F1. . . sheriff court for the recovery of tax or interest on tax.
Annotations
Textual amendments
- F1
Words in s. 244 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(4) (with s. 137(7))
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.