{
  "url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Scope of these Regulations",
  "text": "(1) Subject to paragraph (2), these Regulations apply to—\n(a) the delivery of information, to or by HMRC, the delivery of which is authorised or required by or under IHTA 1984; and\n(b) the making of any payment or repayment of tax or other sums in connection with the operation of IHTA 1984.\n(2) These Regulations do not apply to the delivery of information which is authorised or required by or under sections 222 to 223I of IHTA 1984.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 222 has been amended by section 200(1) and (3) of the Finance Act 1993 (c. 34); article 3 of, and paragraphs 108 and 115 of Schedule 1 to, S.I. 2009/56; and articles 5(1) and (3) of, and paragraph 167 of Schedule 1 to, S.I. 2009/1307. Section 223 has been substituted by, and sections 223A to 223I have been inserted by, article 3 of, and paragraphs 108, 116 and 117 of Schedule 1 to, S.I. 2009/56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1378/regulation/2",
    "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."
}