{
  "url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1378",
  "legislation_title": "The Inheritance Tax (Electronic Communications) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Inheritance Tax\nMade 9th June 2015\nLaid before the House of Commons 11th June 2015\nComing into force 6th July 2015\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999 and now exercisable by them:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16. Section 132(10) has been amended by section 406(1) of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c. 21)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1378/introduction",
    "retrieved_at": "2026-10-28T23:35:05.396910+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."
}