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Inheritance Tax Act 1984
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Changes over time for: Section 219
Version Superseded: 01/01/2010
Alternative versions:
- 01/02/1991- Amendment
- 01/04/2009- Amendment
- 01/04/2009
Point in time - 01/01/2010- Amendment
- 01/04/2010- Amendment
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Point in time view as at 01/04/2009. This version of this provision has been superseded.
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219 Power to require information.U.K.
(1)The Board may by notice in writing require any person to furnish them within such time, not being less than thirty days, as may be specified in the notice with such information as the Board may require for the purposes of this Act.
[F1(1A)A notice under this section is not to be given except with the consent of [F2the tribunal] and the [F3tribunal is to give consent] only on being satisfied that in all the circumstances the Board are justified in proceeding under this section.]
(2)A notice under this section may be combined with one relating to income tax.
(3)Subject to subsection (4) below, a barrister or solicitor shall not be obliged in pursuance of a notice under this section to disclose, without his client’s consent, any information with respect to which a claim to professional privilege could be maintained.
(4)A solicitor may be obliged in pursuance of a notice under this section to disclose the name and address of his client; and if his client is resident outside the United Kingdom and carries on outside the United Kingdom a business which includes the provision for persons in the United Kingdom of services or facilities relating to—
(a)the formation of companies outside the United Kingdom,
(b)the making of settlements outside the United Kingdom, or
(c)the securing of control over, or the management or administration of, such companies or settlements,
a solicitor may also be so obliged to disclose the names and addresses of persons in the United Kingdom for whom such services or facilities have been provided in the course of that business.
Textual Amendments
F1Finance Act 1990 s. 124,with effect from 26 July 1990.
F2Words in s. 219(1A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), arts. 1, 3, Sch. 1 para. 112(a)
F3Words in s. 219(1A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), arts. 1, 3, Sch. 1 para. 112(b)
Modifications etc. (not altering text)
C1S. 219 modified (28.7.2000) by 2000 c. 17, s. 147(2)
C2 See Finance Act 1990 s. 125(3)(4)(6).
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