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Inheritance Tax Act 1984

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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].

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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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