# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, Introduction: Introductory text


Inheritance Tax
Made 20th October 2021
Laid before the House of Commons 21st October 2021
Coming into force 1st January 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by sections 256(1), (1A) 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/2021/1167/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.