# The Inheritance Tax (Delivery of Accounts) Regulations 1991, Regulation 2: Citation, commencement and extent


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

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Source: https://www.legislation.gov.uk/uksi/1991/1248/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.