Regulation 1
(1)
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1995 and shall come into force on 1st July 1995.
(2)
These Regulations do not extend to Scotland or Northern Ireland.
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1995 and shall come into force on 1st July 1995.
These Regulations do not extend to Scotland or Northern Ireland.