{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981—\n(a) in paragraph (b) of the definition of “an excepted estate” for “£125,000” there shall be substituted “£145,000”;\n(b) in paragraph (d) of that definition for “1st April 1991” there shall be substituted “6th April 1995”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1981/880, amended by S.I. 1983/1039, 1987/1127, 1989/1078, 1990/1110 and 1991/1248."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1461/regulation/2",
    "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."
}