http://www.legislation.gov.uk/uksi/2002/1733/contents/made
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002
Inheritance tax
Tax
Inheritance
King's Printer of Acts of Parliament
2017-06-08
INHERITANCE TAX
These Regulations replace the Capital Transfer Tax (Delivery of Accounts) Regulations 1981 (S.I. 1981/880), the Capital Transfer Tax (Delivery of Accounts) (Scotland) Regulations 1981 (S.I. 1981/881) and the Capital Transfer Tax (Delivery of Accounts) (Northern Ireland) Regulations 1981 (S.I. 1981/1441) (“the 1981 Regulations”) in relation to the estates of persons who died on or after 6th April 2002. The 1981 Regulations and these Regulations provide that a person is not required to deliver an account of the property comprised in an excepted estate for inheritance tax purposes. An excepted estate is defined in regulation 3 of these Regulations.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004