Section 223D — Inheritance Tax Act 1984: Notifying appeal to the tribunal

Notifying appeal to the tribunal 223D 1 This section applies if notice of appeal has been given to HMRC.

2 The appellant may notify the appeal to the tribunal.

3 If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

4 Subsections (2) and (3) do not apply in a case where—

a HMRC have given a notification of their view of the matter in question under section 223B, or b HMRC have given a notification under section 223C in relation to the matter in question.

5 In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 223G or 223H.