# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, Regulation 4: Amendment of the principal Regulations


In Regulation 5A (IHT threshold) of the principal Regulations, in paragraph (2) and paragraph (3)(d)(i), for “100 per cent” substitute “the percentage as determined under section 8A(4) of the 1984 Act (subject to section 8A(5) and section 8C of that Act)”.

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Source: https://www.legislation.gov.uk/uksi/2021/1167/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.