# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Regulation 7: Discharge of trustees and property from tax


Regulation 6 shall not discharge any person from tax in the case of fraud or failure to disclose material facts and shall not affect the liability to tax of any persons other than the trustees of the settlement, or any tax that may be payable if the settlement is not an excepted settlement.

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Source: https://www.legislation.gov.uk/uksi/2002/1732/regulation/7 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.