{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008.json",
  "id": "uksi/2008/606",
  "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008",
  "short_title": "Inheritance Tax (Delivery of Accounts) (Excepted Settlements) 2008",
  "long_title": "These Regulations replace the Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002 (S.I. 2002/1732) (“the 2002 Regulations”) in relation to chargeable events occurring on or after 6th April 2007. The 2002 Regulations and these Regulations make provision in relation to the delivery of accounts and other information for inheritance tax purposes. These Regulations make some new and different provisions, these are noted below.",
  "citation": "S.I. 2008/606",
  "type": "uksi",
  "year": "2008",
  "number": "606",
  "version": "current",
  "date": "2008-03-06",
  "revised": true,
  "valid_from": "2008-03-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 10,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement and effect",
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      "heading": "Accounts",
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      "extent": "E+W+S+N.I.",
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      "parent": null
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      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/5",
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      "number": "5",
      "heading": "Discharge of trustees and property from tax",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": null
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      "heading": "Discharge of trustees and property from tax",
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      "status": "prospective",
      "parent": null
    },
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      "heading": "Transfers reported late",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": null
    },
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      "kind": "regulation",
      "number": "8",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": null
    },
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      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/note",
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    }
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      "date": "2008-03-12",
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    {
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  "outstanding_effects": [
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      "affecting_title": "Finance Act 2025",
      "affecting_provisions": "Sch. 13 para. 44(3)"
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  "made_under": [
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      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
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    "retrieved_at": "2026-11-09T03:31:44.060538+00:00"
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  "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."
}