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Contents

Legislation

Inheritance Tax Act 1984

Crossheading Determinations , reviews and appeals

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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.

Determinations , reviews and appeals
Appeals from Special Commissioners.

Section 225 | Appeals from Special Commissioners.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 225 and sidenote substituted (1.9.1994) by S.I. 1994/1813, reg. 2(1), Sch. 1 para. 21
F2
S. 225 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 119