{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Discharge of trustees and property from tax",
  "text": "Regulation 5 does not—\n(a) discharge any person from tax in the case of fraud or failure to disclose material facts; or\n(b) 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.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 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/6",
    "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."
}