# The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008, Regulation 6: Discharge of trustees and property from tax

Extent: E+W+S+N.I.
Status: prospective

Regulation 5 does not—
(a) discharge any person from tax in the case of fraud or failure to disclose material facts; or
(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.

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Source: https://www.legislation.gov.uk/uksi/2008/606/regulation/6 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.