# Inheritance Tax Act 1984, Section 260: Inland Revenue Regulation Act 1890.


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

---
Source: https://www.legislation.gov.uk/ukpga/1984/51/section/260 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-260
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.