{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008.json",
  "id": "uksi/2008/605",
  "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008",
  "short_title": "Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) 2008",
  "long_title": "These Regulations replace the Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2002 (S.I. 2002/1731) (“the 2002 Regulations”) in relation to lifetime transfers made 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.",
  "citation": "S.I. 2008/605",
  "type": "uksi",
  "year": "2008",
  "number": "605",
  "version": "current",
  "date": "2008-03-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Accounts",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Excepted transfers",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Excepted terminations",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Discharge of trustees from tax",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Discharge of trustees from tax",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Transfers reported late",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-08-05",
      "size": null,
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/pdf/uksi_20080605_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/605/pdfs/uksi_20080605_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-08-05",
      "size": null,
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/pdf/uksiem_20080605_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/605/pdfs/uksiem_20080605_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": [
        "section/256"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/605",
    "retrieved_at": "2026-10-29T03:34:54.464697+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."
}