The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2006
1Citation, commencement, effect and interpretation
2Amendment of the principal Regulations: general
3Amendment of regulation 2
4Amendment of regulation 4
5Amendment of regulation 9

2006 No. 2141

INHERITANCE TAX

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 256(1), (1A) and (3) of the Inheritance Tax Act 19841 and now vested in them2.

In accordance with section 256(3A) of that Act3, they have consulted the Lord Chancellor, the Scottish Ministers and the Lord Chief Justice of Northern Ireland.