The Inheritance Tax (Delivery of Accounts) Regulations 1991

1. Introductory Text

2. 1. Citation, commencement and extent

3. 2. These Regulations do not extend to Scotland or Northern Ireland.Interpretation...

4. 3. In these Regulations“the Principal Regulations” means the Capital Transfer Tax...

5. 4. Amendments to Principal Regulations

6. Signature

7. Explanatory Note