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The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1996
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Statutory Instruments
1996 No. 1472
INHERITANCE TAX
The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1996
Made
5th June 1996
Laid before the House of Commons
6th June 1996
Coming into force
1st July 1996
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1)(a) 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 to tax arising before 25th July 1986.
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