# The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1990, Note: Explanatory note


(This note is not part of the Regulations)
The Principal Regulations (S.I. 1981/881) as amended by the Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989 (S.I. 1989/1079) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £100,000 and where the deceased died on or after 1st April 1989. These Regulations increase that limit to £115,000 in respect of deaths on or after 1st April 1990.

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Source: https://www.legislation.gov.uk/uksi/1990/1111/note (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-scotland-regulations-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.