# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Regulation 2: Interpretation


In these Regulations—
“the 1984 Act” means the Inheritance Tax Act 1984;
“the Board” means the Commissioners of Inland Revenue;
“a chargeable event” means an occasion on which tax is chargeable under section 64 (charge at ten-year anniversary) or section 65 (charge at other times) of the 1984 Act;
“an excepted settlement” has the meaning given in regulation 3;
“qualifying interest in possession” has the meaning given in section 59 of the 1984 Act;
“related settlement” has the meaning given in section 62 of the 1984 Act;
“settlement” has the meaning given in section 43 of the 1984 Act;
“settlor” has the meaning given in section 44 of the 1984 Act;
“trustee” has the meaning given in section 45 of the 1984 Act;
“value” means value for the purposes of tax.

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Source: https://www.legislation.gov.uk/uksi/2002/1732/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.