http://www.legislation.gov.uk/uksi/1989/1079/contents/made
The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989
Inheritance tax
Tax
King's Printer of Acts of Parliament
2015-12-11
INHERITANCE TAX
The Principal Regulations (S.I. 1981/881) as amended by the Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1987 (S.I. 1987/1128) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £70,000 and where the deceased died on or after 1st April 1987. These Regulations increase that limit to £100,000 in respect of deaths on or after 1st April 1989. These Regulations also provide that up to £15,000 of value in respect of property situated outside the United Kingdom may be included in the £100,000 limit without losing “excepted estate” status.
The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989
regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002