http://www.legislation.gov.uk/ukpga/1984/51/section/251Inheritance Tax Act 1984An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.1991-02-01texttext/xmlenStatute Law Database2024-05-20Expert Participation2022-06-06PART VIII ADMINISTRATION AND COLLECTION Penalties251F1 Appeals against summary determination of penalties.F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .