Regulation 3 Interpretation Original text. Later amendments are not shown. In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts)Regulations 1981f1. Annotations Footnotes f1 S.I. 1981/880, amended by S.I. 1983/1039, 1987/1127 and 1989/1078. ← Regulation 2 Regulation 3 Regulation 4 →