293 Delivery of accounts etc
Finance Act 2004 (2004 c 12) | Legislation

Inheritance tax

293  Delivery of accounts etc

(1)     Section 256 of the Inheritance Tax Act 1984 (c 51) (regulations about information to be furnished to the Board) is amended as follows.

(2)     In subsection (1)—

(a)     in paragraph (a), after “specified in” insert “or determined under”;

(b)     after paragraph (a) insert—

“(aa)     requiring persons who by virtue of regulations under paragraph (a) above are

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