{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987/regulation-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987/regulation-4.json",
  "legislation": "uksi/1987/1127",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to Principal Regulations",
  "text": "In Regulation 3 of the Principal Regulations—\n(a) in paragraph (b) for “£40,000” there shall be substituted “£70,000”;\n(b) in paragraph (c) for the words from “10 per cent.” to “higher,” there shall be substituted “£10,000”;\n(c) in paragraph (d) for “1st April 1983” there shall be substituted “1st April 1987”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1127/regulation/4",
    "retrieved_at": "2026-10-29T16:24:39.591474+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."
}