[223 Late notice of appeal]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[223  Late notice of appeal]

[(1)     This section applies in a case where—

(a)     notice of appeal may be given to HMRC under section 222, but

(b)     no notice is given before the relevant time limit.

(2)     Notice may be given after the relevant time limit if—

(a)     HMRC

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