# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003, Regulation 1: Citation, commencement, and effect


These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003, shall come into force on 1st August 2003, and shall have effect in relation to deaths occurring on or after 6th April 2003.

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Source: https://www.legislation.gov.uk/uksi/2003/1658/regulation/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2003/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.