2003 No. 1658
INHERITANCE TAX
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003
Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1)(a) of the Inheritance Tax Act 1984 1, hereby make the following Regulations:
Citation, commencement, and effect1
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003, shall come into force on 1st August 2003, and shall have effect in relation to deaths occurring on or after 6th April 2003.
Amendment to the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 20022
In regulation 3(2)(e) of the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 2, for “£220,000” substitute “£240,000”.
Nick MontaguHelen GhoshTwo of the Commissioners of Inland Revenue
(This note is not part of the Regulations)