Inheritance Tax Act 1984 section 220

Inspection of property

Section 220 previously provided HMRC with powers to inspect property for inheritance tax purposes, but this section has been repealed and is no longer in force.

• Section 220 originally granted HMRC the authority to inspect property relevant to inheritance tax valuations.
• The section was omitted (repealed) by the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (SI 3054/2009).
• The repeal took effect under article 3 and Schedule paragraph 2(3) of that statutory instrument.
• The powers previously contained in this section were replaced by broader inspection powers introduced under Schedule 48 to the Finance Act 2009.