56(1)In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—U.K.
(a)an account delivered by a person under section 216 or 217 of IHTA 1984 (including an account delivered in accordance with regulations under section 256 of that Act);
(b)a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;
(c)information or a document provided by a person in accordance with regulations under section 256 of that Act;
and such a return is treated as made by the person in question.
(2)In this Schedule (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.