# The Inheritance Tax (Delivery of Accounts) Regulations 1991, Regulation 4: Amendments to Principal Regulations


In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for“£115,000” there shall be substituted“£125,000”;
(b) in paragraph (d) for“1st April 1990” there shall be substituted“1st April 1991”.

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Source: https://www.legislation.gov.uk/uksi/1991/1248/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1991/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.