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The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 1731
- Regulation 4
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Accounts
4. If any person who has not delivered an account in reliance on regulation 3 discovers at any time that the transfer is not an excepted transfer, or that the termination is not an excepted termination, the delivery to the Board within six months of that time of an account of that transfer or termination shall satisfy any requirement to deliver an account imposed on that person.
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