[245 Failure to deliver accounts]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Penalties

[245  Failure to deliver accounts]

[(1)     This section applies where a person (“the taxpayer”) fails to deliver an account under section 216 or 217 above.

(2)     The taxpayer shall be liable—

(a)     to a penalty [of] £100; and

(b)     to a further penalty not exceeding £60 for every day after the day on which the failure has been declared by a court or the [tribunal] and before the day on which the account is delivered.

(3)     If—

(a)

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