# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Regulation 6: Discharge of trustees and property from tax


Subject to regulation 7, and unless within the period of six months beginning with the date of the chargeable event the Board issue a notice requiring an account of the property comprised in the excepted settlement, the trustees of the settlement shall at the expiration of that period be discharged from any claim for tax on the occasion of the chargeable event and attributable to the value of that property and any Inland Revenue charge for that tax shall then be extinguished.

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Source: https://www.legislation.gov.uk/uksi/2002/1732/regulation/6 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.