Regulation 1 Citation, commencement, effect and interpretation

These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011.

These Regulations shall come into force on 1st March 2011 and, subject to paragraph (3), shall have effect in relation to deaths occurring on or after that day.

Regulations 2, 4, 5 and 6 shall have effect in relation to deaths occurring on or after 6th April 2010.

In these Regulations “the principal Regulations” means the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004^f1.