The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Interpretation

4. 3. Accounts

5. 4. Excepted estates

6. 5. Spouse and charity transfers

7. 6. Production of information

8. 7. (1) The information specified in regulation 6(2) must be produced...

9. 8. Discharge of persons and property from tax

10. 9. Regulation 9 shall not discharge any person from tax in...

11. 10. Transfers reported late

12. 11. Revocation

13. Signature

14. Explanatory Note