PART VIII U.K. ADMINISTRATION AND COLLECTION

Miscellaneous U.K.

260 Inland Revenue Regulation Act 1890. U.K.

Sections 21, 22 and 35 of the M1 Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to [F1 inheritance 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

M1 1890 c.21.