# The Inheritance Tax (Delivery of Accounts) Regulations 1990

S.I. 1990/1110 · made 21 May 1990

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.

Made under: Inheritance Tax Act 1984 (Section 256)

PDFs: Printed copy https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/pdf/uksi_19901110_en.pdf

## Introductory text

INHERITANCE TAX
Made 21st May 1990
Laid before the House of Commons 22nd May 1990
Coming into force 1st July 1990
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984, hereby make the following Regulations:

## 1 Citation, commencement and extent

These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1990 and shall come into force on 1st July 1990.

## 2 Citation, commencement and extent

These Regulations do not extend to Scotland or Northern Ireland.

## 3 Interpretation

In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts)Regulations 1981.

## 4 Amendments to Principal Regulations

In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for “£100,000” there shall be substituted “£115,000”;
(b) in paragraph (d) for “1st April 1989” there shall be substituted “1st April 1990”.

## Signature

T. J. Painter
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
21st May 1990

## Explanatory note

(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/1990/1110 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.