249 Recovery of penalties
Inheritance Tax Act 1984 (1984 c 51) | Legislation

249  Recovery of penalties

(1)     All proceedings for the recovery of penalties under this Part of this Act shall be commenced by the Board or, in Scotland, by the Board or the [Advocate General for Scotland].

(2)     Any such proceedings may be commenced either before the [First-tier Tribunal] or in the High Court or the Court of Session and shall, if brought in the High Court, be deemed to be

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