# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2014, Introduction: Introductory text


Inheritance Tax
Made 4th March 2014
Laid before the House of Commons 6th March 2014
Coming into force 1st April 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 256(1) and (3) of the Inheritance Tax Act 1984 and now vested in them.
In accordance with section 256(3A) of that Act, they have consulted the Lord Chancellor, the Scottish Ministers and the Lord Chief Justice of Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2014/488/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.