Regulation 3 Interpretation Original text. Later amendments are not shown. In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations 1981f1 as amended by the Capital Transfer Tax (Delivery of Accounts) (No.3) Regulations 1983f2. Annotations Footnotes f1 S.I. 1981/880. f2 S.I. 1983/1039. ← Regulation 2 Regulation 3 Regulation 4 →