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Explanatory note

Original text. Later amendments are not shown.

(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.