Section 260 Inland Revenue Regulation Act 1890.
Sections 21, 22 and 35 of the M1Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to F1inheritance tax.
Annotations
Textual amendments
- F1
See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.
Marginal citations
- M1
Notes on the whole Act
Textual amendments
- F1
By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.