Section 252 Effect of award by the tribunal.F2
United Kingdom
Any penalty awarded by the F1tribunal shall be recoverable by the Board as a debt due to the Crown.
Annotations
Textual amendments
- F1
Word in s. 252 substituted (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. 124(3)
- F2
S. 252 sidenote: words substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 124(2)
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.