# The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
The 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.

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Source: https://www.legislation.gov.uk/uksi/1991/1249/note (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-scotland-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.