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13 September 2011
Categories: Legislation
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Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No 2) Regulations 2011 (SI 2011/2226)

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Amend the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, SI 2004/2543, as amended by SI 2005/3230, 2006/2141 and 2011/214.
Commencement date

1 October 2011


Legislation Affected

SI 2004/2543 amended

Summary

Set out the circumstances in which a person or persons are not required to deliver an inheritance tax account to HMRC of the property comprised in the estate of a deceased person. They also set out the information required to be produced to the relevant court or office in those circumstances where

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