{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989.json",
  "id": "uksi/1989/1078",
  "title": "The Inheritance Tax (Delivery of Accounts) Regulations 1989",
  "short_title": "Inheritance Tax (Delivery of Accounts) 1989",
  "long_title": "The Principal Regulations (S.I. 1981/880) as amended by the Inheritance Tax (Delivery of Accounts) Regulations 1987 (S.I. 1987/1127) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £70,000 and where the deceased died on or after 1st April 1987. These Regulations increase that limit to £100,000 in respect of deaths on or after 1st April 1989. These Regulations also provide that up to £15,000 of value in respect of property situated outside the United Kingdom may be included in the £100,000 limit without losing “excepted estate” status.",
  "citation": "S.I. 1989/1078",
  "type": "uksi",
  "year": "1989",
  "number": "1078",
  "version": "current",
  "date": "1989-06-27",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to Principal Regulations",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 94065,
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/pdf/uksi_19891078_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1989/1078/pdfs/uksi_19891078_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "regulations",
      "affecting": "uksi/2002/1733",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
      "affecting_provisions": "reg. 9 Sch."
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 101(2)(b)(v)",
      "affecting": "uksi/2017/1011",
      "affecting_title": "The Communications Act 2003 and the Digital Economy Act 2017 (Consequential Amendments to Secondary Legislation) Regulations 2017",
      "affecting_provisions": "Sch. 4 para. 2(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": [
        "section/256"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1078",
    "retrieved_at": "2026-10-29T15:41:56.458904+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."
}