Inland Revenue: Inheritance Tax Act 1984 Part VIII Administration and collection Table of Contents

 

ihta84/s215.- General.

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/s236.- Special cases.

ihta84/s237.- Imposition of charge.

ihta84/s238.- Effect of purchases.

ihta84/s239.- Certificates of discharge.

ihta84/s240.- Under-payments.

ihta84/s241.- Overpayments.

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/s251.- Summary award.

ihta84/s252.- Effect of award by Special Commissioners.

ihta84/s253.- Mitigation of penalties.

ihta84/s254.- Evidence.

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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