{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990.json",
  "id": "uksi/1990/1110",
  "title": "The Inheritance Tax (Delivery of Accounts) Regulations 1990",
  "short_title": "Inheritance Tax (Delivery of Accounts) 1990",
  "long_title": "The Principal Regulations(S.I. 1981/880) as amended by the Inheritance Tax (Delivery of Accounts) Regulations 1989 (S.I. 1989/1078) dispensed with the needto deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £100,000 and where the deceased died on or after 1st April 1989. These Regulations increase that limit to £115,000 in respect of deaths on or after 1st April 1990.",
  "citation": "S.I. 1990/1110",
  "type": "uksi",
  "year": "1990",
  "number": "1110",
  "version": "current",
  "date": "1990-05-21",
  "revised": false,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/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-1990/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/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-1990/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-1990/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/note",
      "extent": null,
      "status": null,
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    }
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/pdf/uksi_19901110_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/1110/pdfs/uksi_19901110_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."
    }
  ],
  "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": 1,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1110",
    "retrieved_at": "2026-10-29T15:20:12.345040+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."
}