{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000.json",
  "id": "uksi/2000/967",
  "title": "The Inheritance Tax (Delivery of Accounts) Regulations 2000",
  "short_title": "Inheritance Tax (Delivery of Accounts) 2000",
  "long_title": "Regulation 4 of the Capital Transfer Tax (Delivery of Accounts) Regulations 1981 (S.I. 1981/880) (“the principal Regulations”) provides that a person is not required to deliver an account of the property comprised in an excepted estate for inheritance tax purposes. (By virtue of section 100 of the Finance Act 1986 (c. 41) capital transfer tax is now known as inheritance tax.) An excepted estate is defined in regulation 3 of the principal Regulations.",
  "citation": "S.I. 2000/967",
  "type": "uksi",
  "year": "2000",
  "number": "967",
  "version": "current",
  "date": "2000-04-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
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      "date": "2008-11-18",
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      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/pdf/uksi_20000967_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/967/pdfs/uksi_20000967_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "regulations",
      "affecting": "uksi/2002/1733",
      "affecting_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
      "affecting_provisions": "reg. 9 Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": [
        "section/256"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/967",
    "retrieved_at": "2026-10-29T09:13:02.861875+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."
}