Inheritance Tax Act 1984 section 246

Failure to appear before Special Commissioners, etc.

Section 246 dealt with the consequences of failing to appear before Special Commissioners or comply with related requirements, but this section has been repealed and is no longer in force.

• Section 246 originally addressed penalties or consequences for individuals who failed to appear before Special Commissioners when required to do so in connection with inheritance tax matters.
• The section was repealed in its entirety by the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (SI 1813/1994), effective from 1 September 1994.
• The repeal formed part of a broader programme of amendments updating the role and procedures of the General and Special Commissioners.
• As a repealed provision, section 246 has no current practical application for inheritance tax purposes.