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Inheritance Tax Act 1984

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Changes over time for: Section 260

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Changes to legislation:

Inheritance Tax Act 1984, Section 260 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

260 Inland Revenue Regulation Act 1890.U.K.

Sections 21, 22 and 35 of the M1Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to [F1inheritance tax].

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

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