{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Accounts",
  "text": "Notwithstanding anything in section 216 of the 1984 Act, no person shall be required to deliver to the Board an account of the property comprised in an excepted settlement unless the Board so require by notice in writing addressed to that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 216 was amended by paragraph 11 of Schedule 26 to the Finance Act 1985 (c. 54), section 101(3) of and paragraph 29 of Schedule 19 to the Finance Act 1986, section 96 of and paragraph 4 of Schedule 7 to the Finance (No. 2) Act 1987 (c. 51) and section 105 of the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1732/regulation/4",
    "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."
}