Section 1
(1) These Regulations may be cited as the Inheritance Tax (Delivery of Accounts)(Scotland) Regulations 1995 and shall come into force on 1st July 1995.
(2) These Regulations extend to Scotland only.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1995
Section 2
In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) (Scotland)Regulations 1981 —
(a) in paragraph (b) of the definition of “an excepted estate” for “£125,000” there shall be substituted “£145,000”;
(b) in paragraph (d) of that definition for“1st April 1991” there shall be substituted“6th April 1995”.
2 sections
Cite this legislation
The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1995 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1995-1459
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