# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, Introduction: Introductory text


INHERITANCE TAX
Made 27th September 2004
Laid before the House of Commons 28th September 2004
Coming into force 1st November 2004
After consultation with the Lord Chancellor and the Scottish Ministers, the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2004/2543/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.