# The Inheritance Tax (Delivery of Accounts) Regulations 1998, Introduction: Introductory text


INHERITANCE TAX
Made 9th June 1998
Laid before the House of Commons 10th June 1998
Coming into force 1st July 1998
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/1998/1431/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1998/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.