# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002, Regulation 4: Accounts


Notwithstanding anything in section 216 of the 1984 Act no person shall be required to deliver to the Board an account of the property comprised in an excepted estate, unless the Board so require by a notice in writing issued to that person within the prescribed period.

---
Source: https://www.legislation.gov.uk/uksi/2002/1733/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.