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

Made27th September 2004

Laid before the House of Commons28th September 2004

Coming into force1st November 2004

After consultation with the Lord Chancellor and the Scottish Ministers, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 19841, make the following Regulations: