# The Inheritance Tax (Delivery of Accounts) Regulations 1987, Introduction: Introductory text


INHERITANCE TAX
Made 30th June 1987
Laid before the House of Commons 1st July 1987
Coming into force 1st August 1987
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1987/1127/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.