The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
The Regulations, which come into force on 1st January 2022, amend the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543) (“the principal Regulations”).
Lifecycle
Department
Made
20 Oct 2021
—
In force
01 Jan 2022
Enabling power
In accordance with section 256(3A) of that Act, they have consulted the Lord Chancellor, the Scottish Ministers and the Lord Chief Justice of Northern Ireland.
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