http://www.legislation.gov.uk/uksi/1990/1110/signature/made
The Inheritance Tax (Delivery of Accounts) Regulations 1990
Inheritance tax
Tax
King's Printer of Acts of Parliament
2015-12-22
INHERITANCE TAX
The Principal Regulations(S.I. 1981/880) as amended by the Inheritance Tax (Delivery of Accounts) Regulations 1989 (S.I. 1989/1078) dispensed with the needto deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £100,000 and where the deceased died on or after 1st April 1989. These Regulations increase that limit to £115,000 in respect of deaths on or after 1st April 1990.
The Inheritance Tax (Delivery of Accounts) Regulations 1990
regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002
reg. 9
Sch.
reg. 1
T. J. PainterL. J. H. BeightonTwo of the Commissioners of Inland Revenue