The Inheritance Tax (Delivery of Accounts) Regulations 1990

• Citation: S.I. 1990/1110
• Sections: 4

Section 1 Citation, commencement and extent

These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1990 and shall come into force on 1st July 1990.

Section 2 Citation, commencement and extent

These Regulations do not extend to Scotland or Northern Ireland.

Section 3 Interpretation

In these Regulations “the Principal Regulations ” means the Capital Transfer Tax (Delivery of Accounts)Regulations 1981 .

Section 4 Amendments to Principal Regulations

In Regulation 3 of the Principal Regulations—

(a) in paragraph (b) for “£100,000” there shall be substituted “£115,000”;

(b) in paragraph (d) for “1st April 1989” there shall be substituted “1st April 1990”.