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  "json_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015.json",
  "id": "uksi/2015/1378",
  "title": "The Inheritance Tax (Electronic Communications) Regulations 2015",
  "short_title": "Inheritance Tax (Electronic Communications) 2015",
  "long_title": "These Regulations provide for the electronic delivery of certain types of information to or by Her Majesty’s Revenue and Customs (“HMRC”).",
  "citation": "S.I. 2015/1378",
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