Interpretation of Part 1U.K.
17(1)This paragraph applies for the purposes of this Schedule.U.K.
(2)References to an assessment to tax, in relation to inheritance tax, are to a determination.
Commencement Information
I1Sch. 20 para. 17 in force at 1.1.2017 by S.I. 2016/1249, reg. 2