{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the principal Regulations",
  "text": "In regulation 4 (excepted estates) of the principal Regulations after paragraph (9) insert—\n“(10) Paragraphs (2)(ca), (3)(ca) and (5)(ba) shall not have effect in relation to deaths occurring on or after 6th April 2011.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs (2)(ca), (3)(ca) and (5)(ba) were inserted by S.I. 2006/2141."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2226/regulation/2",
    "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."
}