# The Inheritance Tax (Delivery of Accounts) Regulations 1991

S.I. 1991/1248 · made 23 May 1991

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.

Made under: Inheritance Tax Act 1984

## Introductory text

INHERITANCE TAX
Made 23rd May 1991
Laid before the House of Commons 31st May 1991
Coming into force 1st July 1991
The Commissioners of Inland Revenue, in exercise of the powersconferred on them by section 256(1) of the Inheritance Tax Act 1984, hereby make the following Regulations:

## 1 Citation, commencement and extent

These Regulations may be cited as the Inheritance Tax (Delivery ofAccounts) Regulations 1991 and shall come into force on 1st July 1991.

## 2 Citation, commencement and extent

These Regulations do not extend to Scotland or Northern Ireland.Interpretation

## 3 Citation, commencement and extent

In these Regulations“the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations1981.

## 4 Amendments to Principal Regulations

In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for“£115,000” there shall be substituted“£125,000”;
(b) in paragraph (d) for“1st April 1990” there shall be substituted“1st April 1991”.

## Signature

A J G Issac
L J H Beighton
Two of the Commissioners of Inland Revenue
23rd May 1991

## Explanatory note

(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/1991/1248 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.