Regulation 3 Citation, commencement and extent Original text. Later amendments are not shown. In these Regulations“the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations1981f1. Annotations Footnotes f1 S.I. 1981/880, amended by S.I. 1983/1039, 1987/1127, 1989/1078 and 1990/1110. ← Regulation 2 Regulation 3 Regulation 4 →