http://www.legislation.gov.uk/uksi/1990/1111/contents/made

The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1990

Inheritance tax

Tax

King's Printer of Acts of Parliament

2015-12-22

INHERITANCE TAX

The Principal Regulations (S.I. 1981/881) as amended by the Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989 (S.I. 1989/1079) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £100,000 and where the deceased died on or after 1st April 1989. These Regulations increase that limit to £115,000 in respect of deaths on or after 1st April 1990.