Statute
Section 250 — Inheritance Tax Act 1984: Time limit for recovery.
Text of the provision Official document
Time limit for recovery. 250 1 No proceedings for the recovery of a penalty under this Part of this Act shall be brought after the end of the period of three years beginning with the date on which the amount of the tax properly payable in respect of the chargeable transfer concerned was notified by the Board to the person or one of the persons liable for the tax or any part of it. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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