# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Introduction: Introductory text


INHERITANCE TAX
Made 5th July 2002
Laid before the House of Commons 8th July 2002
Coming into force 1st August 2002
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1)(a) of the Inheritance Tax Act 1984, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2002/1732/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.