{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2002/regulation-6.json",
  "legislation": "uksi/2002/1733",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2002",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Discharge of persons and property from tax",
  "text": "Subject to regulation 7 and unless within the prescribed period the Board issue a notice requiring an account of the property comprised in an excepted estate, all persons shall on the expiration of that period be discharged from any claim for tax on the value transferred by the chargeable transfer made on the deceased’s death and attributable to the value of that property and any Inland Revenue charge for that tax shall then be extinguished.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1733/regulation/6",
    "retrieved_at": "2026-10-29T06:53:25.064842+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."
}