Section 252: Effect of award by the tribunal.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 251: Appeals against summary determination of penalties.
- Section 253: Mitigation of penalties.

Part VIII: ADMINISTRATION AND COLLECTION

Any penalty awarded by the tribunal shall be recoverable by the Board as a debt due to the Crown.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.