cpa47/s14.- Crown Proceedings Act 1947 Section 14 Summary applications to High Court in certain revenue matters.

14. - (1) Subject to and in accordance with rules of Court, the Crown may apply to a summary manner to the High Court:-

(a) for the furnishing of information required to be furnished by any person under the enactments relating to [inheritance tax ¹ ];

(b) for the delivery of accounts and [payment of inheritance tax under the Inheritance Tax Act 1984 ^{2 3} ;

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1 See 1986 s.100(1) and (2) - for any liability to tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

2 Previously, "payment of capital transfer tax under Part III of the Finance Act 1975". Amended to "payment of capital transfer tax under the Capital Transfer Tax Act 1984" by CTTA Sch. 8, para. 2 in relation to events on or after 1 January 1985, and by 1986 s.100(1) on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

3 Under s.42 of this Act, this section does not apply to Scotland.