{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004",
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  "id": "uksi/2004/2543",
  "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004",
  "short_title": "Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2004",
  "long_title": "These Regulations replace the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 (S.I. 2002/1733) (“the 2002 Regulations”) in relation to estates of persons who died on or after 6th April 2004. The 2002 Regulations and these Regulations make provision in relation to the delivery of accounts and other information for inheritance tax purposes. These Regulations make some new and different provisions, these are noted below.",
  "citation": "S.I. 2004/2543",
  "type": "uksi",
  "year": "2004",
  "number": "2543",
  "version": "current",
  "date": "2004-09-27",
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      "heading": "Introductory text",
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      "heading": "Explanatory note",
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      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 3(10)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5A(2)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5A(3)(d)(i)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 6",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6A",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 7 heading",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(1)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 8(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(3)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 8(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4(3)(c)(i)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 3(3)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4(2)(e)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(c)"
    },
    {
      "type": "sum substituted",
      "affected_provisions": "reg. 4(2)(d)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(b)"
    },
    {
      "type": "sum substituted",
      "affected_provisions": "reg. 4(2)(c)(i)",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2021/1167",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021",
      "affecting_provisions": "reg. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": [
        "section/256"
      ]
    }
  ],
  "changes_made_to": 70,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2543",
    "retrieved_at": "2026-10-29T05:17:58.574564+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."
}