# The Inheritance Tax (Double Charges Relief) Regulations 1987, Introduction: Introductory text


INHERITANCE TAX
Made 30th June 1987
Laid before the House of Commons 1st July 1987
Coming into force 22nd July 1987
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 104 of the Finance Act 1986, hereby make the following Regulations.

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Source: https://www.legislation.gov.uk/uksi/1987/1130/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.