# The Inheritance Tax (Delivery of Accounts) Regulations 1987, Regulation 4: Amendments to Principal Regulations


In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for “£40,000” there shall be substituted “£70,000”;
(b) in paragraph (c) for the words from “10 per cent.” to “higher,” there shall be substituted “£10,000”;
(c) in paragraph (d) for “1st April 1983” there shall be substituted “1st April 1987”.

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Source: https://www.legislation.gov.uk/uksi/1987/1127/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1987/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.