{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/note",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/note.json",
  "legislation": "uksi/2011/2226",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThese Regulations, which come into force on 1st October 2011, amend the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543) (“the principal Regulations”).\nRegulation 2 inserts new paragraph (10) into regulation 4 of the principal Regulations. This new paragraph provides that paragraphs (2)(ca), (3)(ca) and (5)(ba) of regulation 4 shall not have effect in relation to deaths on or after 6th April 2011. This takes into account the fact that the alternatively secured pension fund provisions (contained in sections 151A, 151B and 151C of the Inheritance Tax Act 1984 and referred to in paragraphs (2)(ca), (3)(ca) and (5)(ba) of regulation 4 of the principal Regulations) were repealed with effect from 6th April 2011 by paragraph 48 of Schedule 16 to the Finance Act 2011 (c. 11).\nRegulation 3(2) substitutes paragraph (7) of regulation 5A of the principal Regulations (“regulation 5A”) with new paragraphs (7) and (8). New paragraph (7) inserts a definition of “alternatively secured pension fund provisions”, for the purpose of regulation 5A, in order to clarify the meaning of that expression in paragraph (4)(d) of regulation 5A. Regulation 5A was inserted by S.I. 2011/214, in relation to deaths occurring on or after 6th April 2010. Although the term “alternatively secured pension fund provisions” is defined in regulation 4 of the principal Regulations it is defined for the purposes of regulation 4 only. In its memorandum to the Select Committee on Statutory Instruments dated 24th March 2011, HMRC accepted that the term was undefined for the purposes of regulation 5A of the principal Regulations. Regulation 3(2) corrects this error.\nNew paragraph 8(b) provides that the substituted paragraph (7) has effect in relation to deaths occurring on or after 6th April 2010, in order to coincide with the date when regulation 5A took effect. New paragraph 8(a) replicates the provisions of the substituted paragraph (7) of regulation 5A and provides that paragraph (6) of regulation 5A shall have effect in relation to deaths occurring on or after 1st March 2011. Regulation 3(1) makes an amendment to paragraph (6) of regulation 5A, in consequence of the insertion of new paragraph (8)(a).\nRegulation 4 amends regulation 6 of the principal Regulations, which sets out the information required to be produced to the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) in circumstances where a person is not required to produce an inheritance tax account to them. Paragraph (2) amends regulation 6(1) to refer to regulation 6(4) as well as regulation 6(3). Paragraph (3) inserts new paragraph (4) into regulation 6. This new paragraph provides that any information delivered to the Commissioners on or after 1st March 2011, pursuant to regulation 6(1) of the principal Regulations, need not provide details of any surviving spouse or civil partner, parent, brother or sister, children, step-children, adopted children or grandchildren of the deceased.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2226/note",
    "retrieved_at": "2026-10-29T01:55:59.475428+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."
}