# The Inheritance Tax (Delivery of Accounts) Regulations 1990, Regulation 3: Interpretation


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

---
Source: https://www.legislation.gov.uk/uksi/1990/1110/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1990/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.