The Inheritance Tax (Electronic Communications) Regulations 2015
These Regulations provide for the electronic delivery of certain types of information to or by Her Majesty’s Revenue and Customs (“HMRC”).
Lifecycle
Department
Made
09 Jun 2015
—
In force
06 Jul 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act 1999and now exercisable by them:
DocumentsOpen on legislation.gov.uk →