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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. Pensions: information powers

Section 218B | Pensions: information powers F1

From legislation.gov.uk

(1)The powers conferred on the Board by section 251 of the Finance Act 2004 (powers relating to the provision and preservation of information in connection with pensions) are exercisable for the purposes of this Act.

(2)Subsection (1) is without prejudice to the generality of that section of that Act.

Notes

  1. F1

    S. 218B inserted (with application in accordance with s. 71 of the amending Act) by Finance Act 2026 (c. 11), ss. 69(11), 71

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