Customs and Inland Revenue Act, 1885

Application of enactments as to succession duty to this part of this Act.

19.(1.) The Commissioners shall, for the purposes of this part of this Act, have the same powers in relation to proceedings to enforce the delivery of accounts, and in relation to the verification of accounts, and the production and inspection of books and documents as they have in relation to succession duty under the law now in force.

(2.) Every body corporate or unincorporate, dissatisfied with the assessment of the Commissioners may appeal, in the same manner to the same courts, and subject to the same provisions in, to, and subject to which any accountable party may appeal in relation to succession duty under the law now in force.