{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-247",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-247.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/247",
  "kind": "section",
  "number": "247",
  "heading": "Provision of incorrect information.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Any person not liable for tax on the value transferred by a chargeable transfer who fraudulently or negligently furnishes or produces to the Board any incorrect information or document in connection with the transfer shall be liable to a penalty not exceeding £3,000.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 247(1)(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122, Sch. 40 para. 21(c)(i); S.I. 2009/571, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 247(3) substituted (with effect as mentioned in s. 295(9) of the amending Act) by Finance Act 2004 (c. 12), s. 295(4)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 247(4) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 52 (with Sch. 38 para. 43); S.I. 2013/279, art. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 247 restricted (22.7.2004 for certain purposes and otherwise 1.8.2004) by Finance Act 2004 (c. 12), s. 313(4)(c) (with ss. 314, 319(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/247",
    "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."
}