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^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1984 c. 51. By virtue of section 100(1) and (2) of theFinance Act 1986 (c. 41) on and after 25th July 1986 the Capital TransferTax Act 1984 may be cited as the Inheritance Tax Act 1984, and anyreference in that Act to capital transfer tax is to have effect as areference to inheritance tax, except where the referencerelates to a liability arising before 25th July 1986.