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The Inheritance Tax (Delivery of Accounts) Regulations 1990
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Statutory Instruments
1990 No. 1110
INHERITANCE TAX
The Inheritance Tax (Delivery of Accounts) Regulations 1990
Made
21st May 1990
Laid before the House of Commons
22nd May 1990
Coming into force
1st July 1990
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984(1), hereby make the following Regulations:
(1)
1984 c. 51. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41) on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986.
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