2021 No. 1167
Inheritance Tax
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
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 sections 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.