# The Inheritance Tax (Delivery of Accounts) Regulations 1987, Regulation 3: Interpretation


In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations 1981 as amended by the Capital Transfer Tax (Delivery of Accounts) (No.3) Regulations 1983.

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Source: https://www.legislation.gov.uk/uksi/1987/1127/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.