1972 c. 65.

http://www.legislation.gov.uk/uksi/1993/3132/contents/madeThe Savings Certificates (Yearly Plan) (Amendment) Regulations 1993Local GovernmentKing's Printer of Acts of Parliament2011-07-04NATIONAL DEBTRegulation 17 of the Savings Certificates (Yearly Plan) Regulations 1984 makes provision in respect of inheritance tax (and its predecessor taxes) chargeable on the death of a holder of, or a person who has entered into an agreement to purchase, savings certificates. Before any payment in respect of, or transfer of, any certificate or agreement of such a holder or person may be made regulation 17 requires the production of a statement from the Commissioners of the Inland Revenue that such tax is not payable in respect of the certificate or agreement or has been paid where the aggregate value of the deceased’s certificates or entitlement under the agreement and certain other assets of the deceased exceeds £25,000. These Regulations increase that amount to £50,000.The Savings Certificates (Yearly Plan) (Amendment) Regulations 19931These Regulations may be cited as the Savings Certificates (Yearly...2The Savings Certificates (Yearly Plan) Regulations 1984 shall be amended...

1993 No. 3132

NATIONAL DEBT

The Savings Certificates (Yearly Plan) (Amendment) Regulations 1993

Made14th December 1993

Laid before Parliament14th December 1993

Coming into force5th January 1994

The Treasury, in exercise of the powers conferred on them by section 11 of the National Debt Act 1972, and all other powers enabling them in that behalf, hereby make the following Regulations:—

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="UnitedKingdomStatutoryInstrument">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/1993/3132/contents"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/1993/3132/contents"/>
<FRBRdate date="1993-12-14" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="3132"/>
<FRBRname value="S.I. 1993/3132"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1993/3132/contents/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1993/3132/contents/made"/>
<FRBRdate date="1993-12-14" name="made"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.akn"/>
<FRBRdate date="2024-11-09Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="local government" showAs="Local Government" dictionary="http://www.legislation.gov.uk"/>
<keyword value="national debt" showAs="NATIONAL DEBT" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="1993-12-14" type="generation" eId="made-date" source="#source"/>
<eventRef date="1993-12-14" eId="laid-date-1" source="#source"/>
<eventRef date="1994-01-05" eId="coming-into-force-date-1" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction href="#regulation-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept href="/uk/subject/national-debt" showAs="NATIONAL DEBT" eId="d4e71"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00001">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1972/65">1972 c. 65</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/uksi/1993/3132/contents/made</dc:identifier>
<dc:title>The Savings Certificates (Yearly Plan) (Amendment) Regulations 1993</dc:title>
<dc:subject>Local Government</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2011-07-04</dc:modified>
<dc:subject scheme="SIheading">NATIONAL DEBT</dc:subject>
<dc:description>Regulation 17 of the Savings Certificates (Yearly Plan) Regulations 1984 makes provision in respect of inheritance tax (and its predecessor taxes) chargeable on the death of a holder of, or a person who has entered into an agreement to purchase, savings certificates. Before any payment in respect of, or transfer of, any certificate or agreement of such a holder or person may be made regulation 17 requires the production of a statement from the Commissioners of the Inland Revenue that such tax is not payable in respect of the certificate or agreement or has been paid where the aggregate value of the deceased’s certificates or entitlement under the agreement and certain other assets of the deceased exceeds £25,000. These Regulations increase that amount to £50,000.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/1993/3132/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/1993/3132/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/1993/3132/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/1993/3132/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/1993/3132/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/1993/3132/body/made" title="body"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/1993/3132/contents/made" title="Table of Contents"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1993"/>
<ukm:Number Value="3132"/>
<ukm:Made Date="1993-12-14"/>
<ukm:Laid Date="1993-12-14" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1994-01-05"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110344650"/>
</ukm:SecondaryMetadata>
<ukm:Statistics>
<ukm:TotalParagraphs Value="2"/>
<ukm:BodyParagraphs Value="2"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<toc>
<tocItem level="0" class="title" href="">The Savings Certificates (Yearly Plan) (Amendment) Regulations 1993</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/1993/3132/regulation/1/made" level="1" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">These Regulations may be cited as the Savings Certificates (Yearly...</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/1993/3132/regulation/2/made" level="1" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">The Savings Certificates (Yearly Plan) Regulations 1984 shall be amended...</inline>
</tocItem>
</toc>
</coverPage>
<preface>
<p class="number">
<docNumber>1993 No. 3132</docNumber>
</p>
<block name="subject">
<concept class="title" refersTo="#d4e71">NATIONAL DEBT</concept>
</block>
<p class="title">
<shortTitle>The Savings Certificates (Yearly Plan) (Amendment) Regulations 1993</shortTitle>
</p>
<p class="MadeDate">
<span>Made</span>
<docDate date="1993-12-14">14th December 1993</docDate>
</p>
<p class="LaidDate">
<span>Laid before Parliament</span>
<docDate date="1993-12-14">14th December 1993</docDate>
</p>
<p class="ComingIntoForce">
<span>Coming into force</span>
<docDate date="1994-01-05">5th January 1994</docDate>
</p>
</preface>
<preamble>
<formula name="EnactingText">
<p>
The Treasury, in exercise of the powers conferred on them by section 11 of the National Debt Act 1972
<noteRef href="#f00001" class="footnote" marker="1"/>
, and all other powers enabling them in that behalf, hereby make the following Regulations:—
</p>
</formula>
</preamble>
<body/>
</act>
</akomaNtoso>