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Contents

Legislation
Inheritance Tax Act 1984

Crossheading Accounts and information

  • Section 216 Delivery of accounts.
  • Section 217 Defective accounts.
  • Section 218 Non-resident trustees.
  • Section 218A Instruments varying dispositions taking effect on death
  • Section 218B Pensions: information powers
  • Section 219 Power to require information.
  • Section 219A Power to call for documents etc.
  • Section 219B Appeal against requirement to produce documents etc.
  • Section 220 Inspection of property.
  • Section 220A Exchange of information with other countries.
  1. Accounts and information
  2. Defective accounts.

Section 217 | Defective accounts.

From legislation.gov.uk

If a person who has delivered an account under section 216 above discovers at any time that the account is defective in a material respect by reason of anything contained in or omitted from it he shall, within six months of that time, deliver to the Board a further account containing such information as may be necessary to remedy the defect.

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