When a transfer of value has been made, the Board issues a notice of determination under IHTA 1984, s. 221. Such a notice may be issued in cases of chargeable lifetime transfers to the transferor, and in death cases to the personal representatives, or to any person making a claim, e.g. for repayment of tax. References to a ‘transfer’ include references to a chargeable event in relation `to woodlands or national heritage property, or to an occasion of charge under Pt. III, Ch III, i.e. the relevant property regime (s. 221(6)). The notice may specify all or any of the following matters:

the date of the transfer;

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