http://www.legislation.gov.uk/uksi/1995/1461/contents/made
The Inheritance Tax (Delivery of Accounts) Regulations 1995
Inheritance tax
Tax
King's Printer of Acts of Parliament
2011-07-04
INHERITANCE TAX
Regulation 4 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981 (S.I. 1981/880) (“the principal Regulations”) provides that a person is not required to deliver an account of the property comprised in an excepted estate for inheritance tax purposes. (By virtue of section 100 of the Finance Act 1986 (c. 41) capital transfer tax is now known as inheritance tax.)
The Inheritance Tax (Delivery of Accounts) Regulations 1995
regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002