{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2006/regulation-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2006/regulation-4.json",
  "legislation": "uksi/2006/2141",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2006",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 4",
  "text": "(1) Regulation 4 (excepted estates) is amended as follows.\n(2) In paragraph (1) for “(4)” substitute “(5)”.\n(3) In each of paragraphs (2) and (3)—\n(a) in sub-paragraph (c)(i) for “£100,000” substitute “£150,000”;\n(b) in sub-paragraph (c)(ii) for “£75,000” substitute “£100,000”;\n(c) after sub-paragraph (c) insert the following sub-paragraph—\n“(ca) that person was not a person by reason of whose death one of the alternatively secured pension fund provisions applies;”; and\n(d) in sub-paragraph (d) for “£100,000” substitute “£150,000”.\n(4) In paragraph (5)—\n(a) for sub-paragraph (b) substitute the following sub-paragraphs—\n“(b) that person was never domiciled in the United Kingdom or treated as domiciled in the United Kingdom by section 267 of the 1984 Act;\n(ba) that person was not a person by reason of whose death one of the alternatively secured pension fund provisions applies; and”; and\n(b) in sub-paragraph (c) for “£100,000” substitute “£150,000”.\n(5) After paragraph (8) insert—\n“(9) In this regulation “the alternatively secured pension fund provisions” means the following sections of the 1984 Act—\n(a) section 151A (person dying with alternatively secured pension fund);\n(b) section 151B (relevant dependant with pension fund inherited from member over 75); and\n(c) section 151C (dependant dying with other pension fund).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 267(4) was amended by section 208(3) of the Finance Act 1993 (c. 34)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sections 151A to 151C were inserted by paragraph 4 of Schedule 22 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2141/regulation/4",
    "retrieved_at": "2026-10-29T04:23:53.886768+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."
}