# The Inheritance Tax (Electronic Communications) Regulations 2015, Regulation 2: Scope of these Regulations


(1) Subject to paragraph (2), these Regulations apply to—
(a) the delivery of information, to or by HMRC, the delivery of which is authorised or required by or under IHTA 1984; and
(b) the making of any payment or repayment of tax or other sums in connection with the operation of IHTA 1984.
(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.

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Source: https://www.legislation.gov.uk/uksi/2015/1378/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-electronic-communications-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.