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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. Mitigation of penalties.

Section 253 | Mitigation of penalties.

From legislation.gov.uk

The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for recovery of any penalty, and may also, after judgment, further mitigate or entirely remit the penalty.

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