Inheritance Tax Act 1984 section 260

Inland Revenue Regulation Act 1890

Section 260 disapplies certain enforcement provisions of the Inland Revenue Regulation Act 1890 in relation to inheritance tax.

• Sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890 do not apply to inheritance tax
• These sections of the 1890 Act deal with proceedings for fines and similar penalties
• Inheritance tax has its own separate penalty and enforcement regime
• This disapplication has been in effect since the Finance Act 1986 renamed capital transfer tax as inheritance tax