Inheritance Tax Act 1984 section 220A

Exchange of information with other countries

Section 220A formerly dealt with the exchange of information between the United Kingdom and other countries for inheritance tax purposes, but has been repealed.

• Section 220A originally provided a framework for sharing inheritance tax information with other countries.
• The section was repealed in its entirety by the Finance Act 2006.
• The repeal was effected by Finance Act 2006 section 178 and Schedule 26 Part 8(2).
• As a repealed provision, section 220A no longer has any legal effect and imposes no obligations or powers.