# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011, Regulation 3: Amendment of the principal Regulations


(1) Regulation 4 (excepted estates) of the principal Regulations is amended as follows.
(2) At the beginning of paragraph (2)(d) insert “subject to paragraph (7A),”.
(3) In paragraph (3)—
(a) At the beginning of sub-paragraph (d) insert “subject to paragraph (7A),”,
(b) At the end of sub-paragraph (e) omit “and”, and
(c) After sub-paragraph (e) insert—
“(ea) the total value transferred on that person’s death by a spouse, civil partner or charity transfer is greater than nil; and”.
(4) In paragraph (6) after ““specified transfers” means” insert “, subject to paragraph (7A),”.
(5) After paragraph (7) insert—
“(7A) For the purpose of paragraphs (2)(d) and (e), (3)(d) and (e) and (6) any transfers of value made by that person in any period from 6th April in any year until and including the following 5th April which—
(i) are exempt transfers by virtue of section 21 (normal expenditure out of income) of the 1984 Act,
(ii) are made less than seven years prior to the death of that person, and
(iii) are in total more than £3,000,
shall be treated as chargeable transfers.”.

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Source: https://www.legislation.gov.uk/uksi/2011/214/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.