West/Sniffs/Commenting/FunctionCommentSniff.php
protected function processThrows(File $phpcsFile, $stackPtr, $commentStart)
    {
        $tokens = $phpcsFile->getTokens();

        // if the comment contains a single tag; if it's @see or @inheritdoc
        // we can skip the rest of the comment validation
        if (count($tokens[$commentStart]['comment_tags']) === 1) {
            $allowedTokens = ['@see', '@inheritdoc'];
            $commentToken = $tokens[$tokens[$commentStart]['comment_tags'][0]];
            if (in_array(strtolower($commentToken['content']), $allowedTokens)) {
                return;
            }
        }

        parent::processThrows($phpcsFile, $stackPtr, $commentStart);
    }
protected function processThrows(File $phpcsFile, $stackPtr, $commentStart)
    {
        $tokens = $phpcsFile->getTokens();

        // if the comment contains a single tag; if it's @see or @inheritdoc
        // we can skip the rest of the comment validation
        if (count($tokens[$commentStart]['comment_tags']) === 1) {
            $allowedTokens = ['@see', '@inheritdoc'];
            $commentToken = $tokens[$tokens[$commentStart]['comment_tags'][0]];
            if (in_array(strtolower($commentToken['content']), $allowedTokens)) {
                return;
            }
        }

        parent::processThrows($phpcsFile, $stackPtr, $commentStart);
    }
{@inheritdoc}