[223E Nature of review etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[223E  Nature of review etc]

[(1)     This section applies if HMRC are required by section 223B or 223C to review the matter in question.

(2)     The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)     For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)     by HMRC in

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