Regulation 3 Inheritance Tax Act 1984I1 United Kingdom The Inheritance Tax Act 1984f1 is amended as follows. Annotations Commencement I1 Reg. 3 in force at 5.12.2005, see reg. 1(1) Footnotes f1 1984 (c. 51). ← Regulation 2 Regulation 3 Regulation 4 →