Inland Revenue: Inheritance Tax Act 1984 Part VIII Administration and collection Table of Contents
ihta84/s216.- Delivery of accounts.
ihta84/s217.- Defective accounts.
ihta84/s218.- Non-resident trustees.
ihta84/s219.- Power to require information.
ihta84/s220.- Inspection of property.
ihta84/s220A.- Exchange of information with other countries.
ihta84/s221.- Notices of determination.
ihta84/s222.- Appeals against determinations.
ihta84/s223.- Appeals out of time.
ihta84/s224.- Procedure before Special Commissioners.
ihta84/s225.- Appeals from Special Commissioners
ihta84/s225A.- Extension of regulation-making powers.
ihta84/s226.- Payment : general rules.
ihta84/s227.- Payment by instalments - land, shares and businesses.
ihta84/s228.- Shares, etc. within section 227.
ihta84/s229.- Payment by instalments - woodlands.
ihta84/s230.- Acceptance of property in satisfaction of tax.
ihta84/s231.- Powers to transfer property in satisfaction of tax.
ihta84/s232.- Administration actions.
ihta84/s233.- Interest on unpaid tax.
ihta84/s234.- Interest on instalments.
ihta84/s235.- Interest on overpaid tax.
ihta84/s237.- Imposition of charge.
ihta84/s238.- Effect of purchases.
ihta84/s239.- Certificates of discharge.
ihta84/s242.- Recovery of tax.
ihta84/s243.- Scotland: recovery of tax in sheriff court.
ihta84/s244.- Rights to address court.
ihta84/s245.- Failure to provide information.
ihta84/s245A.- [Failure to provide information etc.
ihta84/s246.- Failure to appear before Special Commissioners.
ihta84/s247.- Provision of incorrect information.
ihta84/s248.- Failure to remedy errors.
ihta84/s249.- Recovery of penalties.
ihta84/s250.- Time limit for recovery.
ihta84/s252.- Effect of award by Special Commissioners.
ihta84/s253.- Mitigation of penalties.
ihta84/s255.- Determination of questions on previous view of law.
ihta84/s256.- Regulations about accounts, etc.
ihta84/s257.- Form etc. of accounts.
ihta84/s258.- Service of documents.
ihta84/s259.- Inspection of records.
ihta84/s260.- Inland Revenue Regulation Act 1890.
ihta84/s261.- Scotland inventories.
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