http://www.legislation.gov.uk/ukpga/1984/51/section/260/2009-04-06Inheritance 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 Database2024-06-112009-04-06PART VIII ADMINISTRATION AND COLLECTION Miscellaneous260 Inland Revenue Regulation Act 1890.Sections 21, 22 and 35 of the M1Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to F1inheritance tax.