{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991.json",
  "id": "uksi/1991/1248",
  "title": "The Inheritance Tax (Delivery of Accounts) Regulations 1991",
  "short_title": "Inheritance Tax (Delivery of Accounts) 1991",
  "long_title": "The Principal Regulations (S.I. 1981/880) as amended by theInheritance Tax (Delivery of Accounts) Regulations 1990 (S.I.1990/1110)dispensed with the need to deliver an account for the purposes ofinheritance tax where (subject to specified exceptions) the value of adeceased’s estate did not exceed £115,000 and where the deceaseddied on or after 1st April 1990. These Regulations increase that limitto £125,000 in respect of deaths on or after 1st April 1991.",
  "citation": "S.I. 1991/1248",
  "type": "uksi",
  "year": "1991",
  "number": "1248",
  "version": "current",
  "date": "1991-05-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to Principal Regulations",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "regulations",
      "affecting": "uksi/2002/1733",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
      "affecting_provisions": "reg. 9 Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1248",
    "retrieved_at": "2026-10-29T14:43:50.348969+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."
}