# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011, Regulation 3: Amendment of the principal Regulations


In regulation 5A (IHT threshold) of the principal Regulations—
(1) In paragraph (6) for “(7)” substitute “(8)(a)”.
(2) For paragraph (7) substitute—
“(7) In this regulation “the alternatively secured pension fund provisions” means the following sections of the 1984 Act—
(a) section 151A (person dying with alternatively secured pension fund);
(b) section 151B (relevant dependant with pension fund inherited from member over 75); and
(c) section 151C (dependant dying with other pension fund).
(8) In this regulation—
(a) paragraph (6) shall have effect in relation to deaths occurring on or after 1st March 2011; and
(b) paragraph (7) shall have effect in relation to deaths occurring on or after 6th April 2010.”.

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Source: https://www.legislation.gov.uk/uksi/2011/2226/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.