[245A Failure to provide information etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[245A  Failure to provide information etc]

[(1)     A person who fails to make a return under section 218 above shall be liable—

(a)     to a penalty not exceeding £300; and. . .

(b)     to a further penalty not exceeding £60 for every day after the day on which the failure has been declared by a court or the [tribunal] and before the day on which the return is made.

[(1A)     A person

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