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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
Effect of award by the tribunal.

Section 252 | Effect of award by the tribunal.

From legislation.gov.uk

Any penalty awarded by the tribunal shall be recoverable by the Board as a debt due to the Crown.^F1

Notes

F1
Word in s. 252 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. 124(3)