{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1461",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 7th June 1995\nLaid before the House of Commons 8th June 1995\nComing into force 1st July 1995\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1)(a) of the Inheritance Tax Act 1984, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41) on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1461/introduction",
    "retrieved_at": "2026-10-29T13:08:12.345788+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}