# Inheritance Tax Act 1984, Section 252: Effect of award by the tribunal.

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

Any penalty awarded by the tribunal shall be recoverable by the Board as a debt due to the Crown.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/252 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-252
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.