# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002, Regulation 8: Transfers reported late


Where no account of an excepted settlement is required by the Board, an account of that settlement shall, for the purposes of section 264(8) of the 1984 Act (delivery of account to be treated as payment where tax rate nil), be treated as having been delivered twelve months after the end of the month in which the chargeable event occurred.

---
Source: https://www.legislation.gov.uk/uksi/2002/1732/regulation/8 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2002/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.