# The Inheritance Tax (Delivery of Accounts) Regulations 1996, Introduction: Introductory text


INHERITANCE TAX
Made 5th June 1996
Laid before the House of Commons 6th June 1996
Coming into force 1st July 1996
The 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:

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Source: https://www.legislation.gov.uk/uksi/1996/1470/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.