{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/regulation-3",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/regulation-3.json",
  "legislation": "uksi/1990/1110",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts)Regulations 1981.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1981/880, amended by S.I. 1983/1039, 1987/1127 and 1989/1078."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1110/regulation/3",
    "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."
}