SCHEDULE

Inheritance Tax Act 19842

1

The Inheritance Tax Act 198414 is amended as follows.

2

Omit sections 219, 219A and 219B (powers to require information and documents).

3

Omit section 220 (power to inspect property).

4

In section 245A (failure to provide information etc)—

a

omit subsections (2) and (3),

b

in subsection (4)—

i

for “, (1A)(b), (2)(b) or (3)(b)” substitute “or (1A)(b)”,

ii

at the end of paragraph (a) insert “or”, and

iii

omit paragraphs (b) and (c), and

c

in subsection (5)—

i

for “, to comply with the requirements of section 218A or to comply with a notice” substitute “or to comply with the requirements of section 218A”, and

ii

for “, to comply with the requirements of section 218A or to comply with the notice” substitute “or to comply with those requirements”.