http://www.legislation.gov.uk/uksi/1991/1248/regulation/2/made
The Inheritance Tax (Delivery of Accounts) Regulations 1991
Inheritance tax
King's Printer of Acts of Parliament
2016-01-06
INHERITANCE TAX
The Principal Regulations (S.I. 1981/880) as amended by theInheritance Tax (Delivery of Accounts) Regulations 1990 (S.I.1990/1110)dispensed with the need to deliver an account for the purposes ofinheritance tax where (subject to specified exceptions) the value of adeceased’s estate did not exceed £115,000 and where the deceaseddied on or after 1st April 1990. These Regulations increase that limitto £125,000 in respect of deaths on or after 1st April 1991.
The Inheritance Tax (Delivery of Accounts) Regulations 1991
regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002
reg. 9
Sch.
reg. 1
Citation, commencement and extent2
These Regulations do not extend to Scotland or Northern Ireland.Interpretation