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Contents

Legislation
Inheritance Tax Act 1984

Crossheading Penalties

  • Section 245 Failure to deliver accounts.
  • Section 245A Failure to provide information etc.
  • Section 246 Failure to appear before Special Commissioners, etc.
  • Section 247 Provision of incorrect information.
  • Section 248 Failure to remedy errors.
  • Section 249 Recovery of penalties.
  • Section 250 Time limit for recovery.
  • Section 251 Appeals against summary determination of penalties.
  • Section 252 Effect of award by the tribunal.
  • Section 253 Mitigation of penalties.
  1. Penalties
  2. Time limit for recovery.

Section 250 | Time limit for recovery.

From legislation.gov.uk

(1)No proceedings for the recovery of a penalty under this Part of this Act shall be brought after the end of the period of three years beginning with the date on which the amount of the tax properly payable in respect of the chargeable transfer concerned was notified by the Board to the person or one of the persons liable for the tax or any part of it.

(2)RepealedF1

Notes

  1. F1

    S. 250(2) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122, Sch. 40 para. 21(c)(iii); S.I. 2009/571, art. 2

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