# The Inheritance Tax (Delivery of Accounts) Regulations 1991, Note: 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/note (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.