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Legislation
Inheritance Tax Act 1984

Crossheading Recovery of tax

  • Section 242 Recovery of tax.
  • Section 243 Scotland: recovery of tax in sheriff court.
  • Section 244 Rights to address court.
  1. Recovery of tax
  2. Rights to address court.

Section 244 | Rights to address court.

From legislation.gov.uk

An officer of the Board who is authorised by the Board to do so may address the court in any proceedings in a . . . sheriff court for the recovery of tax or interest on tax.F1

Notes

  1. F1

    Words in s. 244 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(4) (with s. 137(7))

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