Inheritance Tax Act 1984 section 223I

Interpretation of sections 223A to 223I

Section 223I provides definitions and interpretive rules that apply throughout the inheritance tax appeal, review and tribunal provisions in sections 223A to 223H.

• The "matter in question" in any appeal means simply the subject matter that the appeal is about.
• Any reference to a "notification" in the appeals provisions means a notification given in writing — oral communications do not count.
• References to the "appellant" generally include a person acting on the appellant's behalf, such as an agent or adviser, but there are specific exceptions where HMRC must notify the appellant directly.
• Where HMRC are required to notify the appellant directly, a copy of that notification may also be sent to the person acting on the appellant's behalf.