# The Inheritance Tax (Electronic Communications) Regulations 2015, Introduction: Introductory text


Inheritance Tax
Made 9th June 2015
Laid before the House of Commons 11th June 2015
Coming into force 6th July 2015
The 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:

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Source: https://www.legislation.gov.uk/uksi/2015/1378/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.