# The Inheritance Tax (Delivery of Accounts) Regulations 1991, Introduction: 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:

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