42(1)Sections 21, 22 and 35 of the [1890 c. 21.] Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to the tax.
(2)Section 16 of the [1891 c. 39.] Stamp Act 1891, section 56 of the [1946 c. 64.] Finance Act 1946 and section 27 of the [1946 c. 17 (N.I.).] Finance (No. 2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to the tax as they apply in relation to stamp duties.