[35A Variation of undertakings]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[35A  Variation of undertakings]

[(1)     An undertaking given under section 30, 32 or 32A above or paragraph 5 of Schedule 5 to this Act may be varied from time to time by agreement between the Board and the person bound by the undertaking.

(2)     Where [the tribunal] is satisfied that—

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