{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-scotland-regulations-1991/note",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-scotland-regulations-1991/note.json",
  "legislation": "uksi/1991/1249",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-scotland-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Principal Regulations (S.I. 1981/881) as amended by theInheritance Tax (Delivery of Accounts) (Scotland) Regulations 1990(S.I. 1990/1111) dispensed with the need to delivery an account for thepurposes of inheritance tax where (subject to specified exceptions) thevalue of a deceased’s estate did not exceed £115,000 and where thedeceased died on or after 1st April 1990. These Regulations increasethat limit to £125,000 in respect of deaths on or after 1st April1991.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1249/note",
    "retrieved_at": "2026-10-29T14:43:49.636668+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."
}