# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Regulation 4: Accounts


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.

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Source: https://www.legislation.gov.uk/uksi/2002/1732/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.