Inheritance Tax Act 1984 section 215

General

Section 215 establishes that inheritance tax falls under the care and management of the Board (now HMRC).

  • Inheritance tax is placed under the care and management of the Board.
  • "The Board" refers to the Commissioners of Inland Revenue, as defined in section 272.
  • In practice, this responsibility now sits with HM Revenue and Customs (HMRC), which took over the functions of the Inland Revenue.
  • This provision gives HMRC the overall authority and duty to administer and collect inheritance tax.

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