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The Inheritance Tax (Delivery of Accounts) Regulations 1995
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- 1995 No. 1461
- Regulation 2
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2. In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981(1)—
(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”.
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