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Legislation
Inheritance Tax Act 1984

Crossheading Miscellaneous

  • Section 254 Evidence.
  • Section 255 Determination of questions on previous view of law.
  • Section 256 Regulations about accounts, etc.
  • Section 257 Form etc. of accounts.
  • Section 258 Service of documents.
  • Section 259 Inspection of records.
  • Section 260 Inland Revenue Regulation Act 1890.
  • Section 261 Scotland inventories.
  1. Miscellaneous
  2. Inland Revenue Regulation Act 1890.

Section 260 | Inland Revenue Regulation Act 1890.

From legislation.gov.uk

Sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to inheritance tax.F1

Notes

  1. 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.

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