Section 1Citation, commencement and extent
These Regulations may be cited as the Inheritance Tax (Delivery ofAccounts) Regulations 1991 and shall come into force on 1st July 1991.
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Statutory Instrument
The Inheritance Tax (Delivery of Accounts) Regulations 1991
Section 2Citation, commencement and extent
These Regulations do not extend to Scotland or Northern Ireland.Interpretation
Section 3Citation, commencement and extent
In these Regulations“the Principal Regulations ” means the Capital Transfer Tax (Delivery of Accounts) Regulations1981 .
Section 4Amendments to Principal Regulations
In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for“£115,000” there shall be substituted“£125,000”;
(b) in paragraph (d) for“1st April 1990” there shall be substituted“1st April 1991”.
4 sections
Cite this legislation
The Inheritance Tax (Delivery of Accounts) Regulations 1991 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1991-1248
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com