{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-no-2-regulations-2011/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) Regulation 6 (production of information) of the principal Regulations is amended as follows.\n(2) In paragraph (1) for “paragraph (3)” substitute “paragraphs (3) and (4)”.\n(3) After paragraph (3) insert—\n“(4) Paragraph (2)(a)(v) and (vi) shall not have effect in relation to information produced to the Board pursuant to paragraph (1) of this regulation on or after 1st March 2011.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (1) was substituted by S.I. 2011/214."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (2)(a)(v) was amended by S.I. 2005/3230."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2226/regulation/4",
    "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."
}