Section 260: Inland Revenue Regulation Act 1890.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 259: Inspection of records.
- Section 261: Scotland inventories.

Part VIII: ADMINISTRATION AND COLLECTION

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

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