{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-1",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-1.json",
  "legislation": "uksi/2002/1732",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, shall come into force on 1st August 2002 and shall have effect in relation to chargeable events occurring on or after 6th April 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1732/regulation/1",
    "retrieved_at": "2026-10-29T06:53:25.956548+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."
}