221 Notices of determination
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Determinations[, reviews] and appeals

221  Notices of determination

(1)     Where it appears to the Board that a transfer of value has been made or where a claim under this Act is made to the Board in connection with a transfer of value, the Board may give notice in writing to any person who appears to the Board to be the transferor or the claimant or to be liable for any of the tax chargeable on the value transferred, stating that they have determined the matters specified in the notice.

(2)     The matters that may be specified in a notice under this section in relation to any transfer of value are all or any of the following—

(a)     the date of the

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