In terms of IHTA 1984, s. 242(1), the Board cannot take legal proceedings to recover tax or interest unless the amount has been agreed in writing between the person concerned and the Board, or the amount has been determined by a notice of determination issued under s. 221. If an appeal has been lodged against this determination the Board can take legal proceedings only to recover the amount which has been agreed in writing between the parties, or has been formally determined by a further notice of determination which is not in dispute (s. 242(2)).

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