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The Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1989
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- 1989 No. 1080
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Statutory Instruments
1989 No. 1080
INHERITANCE TAX
The Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1989
Made
27th June 1989
Laid before the House of Commons
29th June 1989
Coming into force
1st August 1989
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984(1), hereby make the following Regulations:
(1)
1984 c. 51. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41) on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986.
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