Section 223I — Inheritance Tax Act 1984: Interpretation of sections 223A to 223I

Interpretation of sections 223A to 223I 223I 1 In sections 223A to 223H—

a “ matter in question ” means the matter to which an appeal relates;

b a reference to a notification is a reference to a notification in writing.

2 In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

a notification of HMRC's view under section 223B(2);

b notification by HMRC of an offer of review (and of their view of the matter) under section 223C;

c notification of the conclusions of a review under section 223E(6);

and d notification of the conclusions of a review under section 223E(9).

3 But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.