# Inheritance Tax Act 1984, Section 254: Evidence.

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

(1) For the purposes of the preceding provisions of this Part of this Act, a notice under section 221 above specifying any determination which can no longer be varied or quashed on appeal shall be sufficient evidence of the matters determined.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/254 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-254
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.