ihta84/s260.- Inland Revenue Regulation Act 1890.

1890 c.21.
[1975 Sch.4 para.42(1).]

260. Sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to [inheritance tax ¹ ].

1 See 1986 s.100(1) and (2) - for any liability to tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.