ihta84/s251.- Summary award.

[1975 Sch.4 para.35.]

[251. - (1) An appeal shall lie to the High Court or the Court of Session against the summary determination by the Special Commissioners of a penalty under regulation 24 of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 in proceedings relation to inheritance tax.

(2) On such an appeal the Court may either confirm or reverse the determination of the Special Commissioners or reduce or increase the sum determined. ¹ ]

1 Substituted by the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I 1994 No.1813) with effect from 1 September 1994. Originally:

"(1) Any penalty incurred by a person for a failure to comply with a notice under section 224(2) above or incurred under section 246 above may be awarded summarily by the Special Commissioners, notwithstanding that no proceedings for its recovery have been commenced.

"(2) An appeal shall lie to the High Court or the Court of Session against any award of a penalty under this section and on such an appeal the Court may either confirm or reverse the decision of the Special Commissioners or reduce or increase the sum awarded".