The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008
1Citation and commencement
2Interpretation
3Accounts
4Excepted transfers
5Excepted terminations
6Discharge of trustees from tax
7Regulation 6 does not— (a) discharge any person from tax...
8Transfers reported late
9Revocation

2008 No. 605

Inheritance Tax

The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008

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)(a) of the Inheritance Tax Act 19841, after consultation with the Lord Chancellor, the Scottish Ministers and the Lord Chief Justice of Northern Ireland in accordance with section 256(3A)2.