# The Inheritance Tax (Delivery of Accounts) Regulations 1995, Regulation 2


In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981—
(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”.

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Source: https://www.legislation.gov.uk/uksi/1995/1461/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.