# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011, Introduction: Introductory text


This Statutory Instrument has been made primarily in consequence of a defect in S.I. 2011/214 and is being issued free of charge to all known recipients of that Statutory Instrument.
Inheritance Tax
Made 8th September 2011
Laid before the House of Commons 9th September 2011
Coming into force 1st October 2011
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 1984 and now vested in them.
In accordance with section 256(3A) of that Act, they have consulted the Lord Chancellor, the Scottish Ministers and the Lord Chief Justice of Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2011/2226/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.