The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003

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Statutory Instrument

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003

Citation

S.I. 2003/1658

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement, and effect

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.

Section 2Amendment to the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002

In regulation 3(2)(e) of the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 , for “£220,000” substitute “£240,000”.

2 sections

Cite this legislation

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2003-1658

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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