{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-3.json",
  "legislation": "uksi/2008/606",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Accounts",
  "text": "(1) No person is required to deliver an account under section 216 of the property comprised in an excepted settlement unless the Commissioners so require by notice in writing addressed to that person.\n(2) If in reliance on these Regulations a person has not delivered an account and it is discovered at any time that the settlement is not an excepted settlement, the delivery to the Commissioners within six months of that time of an account of the property comprised in that settlement shall satisfy any requirement to deliver an account imposed on that person.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 6.4.2008, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2008/606",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/606/regulation/3",
    "retrieved_at": "2026-11-09T03:31:44.060538+00:00"
  },
  "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."
}