{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/488",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) Regulation 4 of the principal Regulations (excepted estates) is amended as follows.\n(2) In paragraph (3)(f) between “C” and “is the total liabilities of the estate” insert “, subject to paragraph (7B),”.\n(3) After paragraph (7A) insert—\n“(7B) For the purpose of paragraph (3)(f) “the total liabilities of the estate” do not include liabilities of the estate to the extent that they—\n(a) are not discharged as mentioned in section 175A(1)(a) of the 1984 Act (discharge of liabilities after death);\n(b) are prevented from being taken into account as mentioned in section 175A(1)(b) of the 1984 Act (discharge of liabilities after death); or\n(c) are attributable as mentioned in section 162A(1)(a) or (b), or section 162A(5), of the 1984 Act (liabilities attributable to financing excluded property).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 175A inserted by paragraph 4 of Schedule 36 to the Finance Act 2013 (c. 29)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 162A inserted by paragraph 3 of Schedule 36 to the Finance Act 2013."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/488/regulation/2",
    "retrieved_at": "2026-10-29T00:24:54.990331+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."
}