Inheritance Tax Act 1984 section 225A

Extension of regulation-making powers

Section 225A previously extended the powers to make regulations in connection with inheritance tax procedures, but was repealed with effect from 1 April 2009.

• Section 225A was introduced by the Finance (No. 2) Act 1992 to extend regulation-making powers relating to inheritance tax
• The section was fully repealed from 1 April 2009 by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
• The repeal formed part of a wider transfer of tribunal functions and consolidation of appeals processes under HMRC
• As a repealed provision, section 225A no longer has any practical effect and is included only for historical reference