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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011 and come into force on 1st October 2011.

(2)

In these Regulations “the principal Regulations” means the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004f1.

Annotations

Footnotes

f1

S.I. 2004/2543, amended by S.I. 2005/3230, 2006/2141 and 2011/214.