{
  "url": "https://openlegislation.uk/capital-transfer-tax-delivery-of-accounts-regulations-1981",
  "json_url": "https://openlegislation.uk/capital-transfer-tax-delivery-of-accounts-regulations-1981.json",
  "id": "uksi/1981/880",
  "title": "The Capital Transfer Tax (Delivery of Accounts) Regulations 1981",
  "short_title": "Capital Transfer Tax (Delivery of Accounts) 1981",
  "long_title": null,
  "citation": "S.I. 1981/880",
  "type": "uksi",
  "year": "1981",
  "number": "880",
  "version": "current",
  "date": null,
  "revised": false,
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      "language": null,
      "date": "1981-06-29",
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      "url": "https://openlegislation.uk/capital-transfer-tax-delivery-of-accounts-regulations-1981/pdf/uksi_19810880_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1981/880/pdfs/uksi_19810880_en.pdf"
    }
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    {
      "type": "amended",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/1983/1039",
      "affecting_title": "The Capital Transfer Tax (Delivery of Accounts) (No. 3) Regulations 1983",
      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting": "uksi/1990/1110",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1990",
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    },
    {
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      "affected_provisions": "reg. 3(b)(d)",
      "affecting": "uksi/1991/1248",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg.3 defn.of ( an excepted estate) paras.(b)(d)",
      "affecting": "uksi/1995/1461",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1995",
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    {
      "type": "substituted",
      "affected_provisions": "reg.3 (defn. of an excepted estate)",
      "affecting": "uksi/1996/1470",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1996",
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      "type": "substituted",
      "affected_provisions": "reg.3 (defn. of an excepted estate)",
      "affecting": "uksi/1998/1431",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1998",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg 3 defn(s).",
      "affecting": "uksi/2000/967",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) Regulations 2000",
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    {
      "type": "revoked",
      "affected_provisions": "regulations",
      "affecting": "uksi/2002/1733",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
      "affecting_provisions": "reg. 9 Sch."
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1981/880",
    "retrieved_at": "2026-10-29T18:37:29.199568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}