{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/regulation-1",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000/regulation-1.json",
  "legislation": "uksi/2000/967",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-2000",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": null,
  "text": "(1) These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 2000, shall come into force on 1st May 2000 and shall have effect in relation to deaths occurring on or after 6th April 2000.\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/2000/967/regulation/1",
    "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."
}