{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1998/regulation-1",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1998/regulation-1.json",
  "legislation": "uksi/1998/1431",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1998",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1998, shall come into force on 1st July 1998 and shall have effect in relation to deaths occurring on or after 6th April 1998.\n(2) These Regulations do not extend to Scotland or Northern Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1431/regulation/1",
    "retrieved_at": "2026-10-29T11:27:28.071587+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."
}