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Legislation
Inheritance Tax Act 1984

Crossheading Determinations , reviews and appeals

  • Section 221 Notices of determination.
  • Section 222 Appeals against determinations.
  • Section 223 Late notice of appeal.
  • Section 223A Appeal: HMRC review or determination by tribunal
  • Section 223B Appellant requires review by HMRC
  • Section 223C HMRC offer review
  • Section 223D Notifying appeal to the tribunal
  • Section 223E Nature of review etc
  • Section 223F Effect of conclusions of review
  • Section 223G Notifying appeal to tribunal after review concluded
  • Section 223H Notifying appeal to tribunal after review offered but not accepted
  • Section 223I Interpretation of sections 223A to 223I
  • Section 224 Determination of appeal by tribunal.
  • Section 225 Appeals from Special Commissioners.
  • Section 225A Extension of regulation-making powers.
  1. Determinations , reviews and appeals
  2. Determination of appeal by tribunal.

Section 224 | Determination of appeal by tribunal.

From legislation.gov.uk

If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.F1

Notes

  1. F1

    S. 224 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. 118

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