The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989 No. 1079

Amendments to Principal Regulations

4.  In Regulation 3 of the Principal Regulations–

(a) in paragraph (b) for “£70,000” there shall be substituted “£100,000”;

(b) in paragraph (c) for “£10,000” there shall be substituted “£15,000”;

(c) in paragraph (d) for “1st April 1987” there shall be substituted “1st April 1989”.