Regulation 2
In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981f1—
(a)
in paragraph (b) of the definition of “an excepted estate” for “£125,000” there shall be substituted “£145,000”;
(b)
in paragraph (d) of that definition for “1st April 1991” there shall be substituted “6th April 1995”.