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Contents

Legislation

Inheritance Tax Act 1984

Crossheading Penalties

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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.

Penalties
Appeals against summary determination of penalties.

Section 251 | Appeals against summary determination of penalties.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2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. 251 and sidenote substituted (1.9.1994) by S.I. 1994/1813, reg. 2(1), Sch. 1 para.22
F2
S. 251 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. 123