Statute
Section 223F — Inheritance Tax Act 1984: Effect of conclusions of review
Text of the provision Official document
Effect of conclusions of review 223F 1 This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)).
2 The conclusions of the review shall be conclusive for the purposes of this Act.
3 Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G.
Official source: legislation.gov.uk
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