Statute
Section 217 — Inheritance Tax Act 1984: Defective accounts.
Text of the provision Official document
Defective accounts. 217 If a person who has delivered an account under section 216 above discovers at any time that the account is defective in a material respect by reason of anything contained in or omitted from it he shall, within six months of that time, deliver to the Board a further account containing such information as may be necessary to remedy the defect.
Official source: legislation.gov.uk
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