# Inheritance Tax Act 1984, Section 244: Rights to address court.

Extent: E+W+S+N.I.

An officer of the Board who is authorised by the Board to do so may address the court in any proceedings in a . . . sheriff court for the recovery of tax or interest on tax.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/244 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-244
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.