The Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1991

• Citation: S.I. 1991/1250
• Sections: 4

Section 1 Citation, commencement and extent

These Regulations may be cited as the Inheritance Tax (Delivery ofAccounts) (Northern Ireland) Regulations 1991 and shall come into forceon 1st July 1991.

Section 2 Citation, commencement and extent

These Regulations extend to Northern Ireland only.

Section 3 Interpretation

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

Section 4 Amendments 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”.