# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, Regulation 2: Amendment of the principal Regulations


In regulation 2 (interpretation) of the principal Regulations, in the definition of “the prescribed period” in England, Wales and Northern Ireland, for “35 days” substitute “60 days”.

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Source: https://www.legislation.gov.uk/uksi/2021/1167/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.