I11.101 The Treasury

Part I11     Administration and collection

Contents of Part I11

I11.1     The management of IHT

I11.2     Accounts, returns and information

I11.3     Determination, appeals and proceedings

I11.4     Payment of IHT

I11.5     Facilities for payment

I11.6     Inland Revenue charge for unpaid IHT

I11.7     Penalties

Division I11.1     The management of IHT

Updated by
MALCOLM GUNN CTA

For updates affecting this Division please see Part I0 Updates

The management of IHT

I11.101 The Treasury

One of the functions of the Treasury is that, subject to Parliament, it is responsible for the imposition and regulation of taxation, and the collection of revenue. It is assisted in this function

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