{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/regulation-11",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/regulation-11.json",
  "legislation": "uksi/2004/2543",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Revocation",
  "text": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 and the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003 are revoked in relation to deaths occurring on or after 6th April 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/1733"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2003/1688"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2543/regulation/11",
    "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."
}