
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1987 and shall come into force on 1st August 1987.
2 
These Regulations do not extend to Scotland or Northern Ireland.
3 
In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations 1981 as amended by the Capital Transfer Tax (Delivery of Accounts) (No.3) Regulations 1983.
4 
In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for “£40,000” there shall be substituted “£70,000”;
(b) in paragraph (c) for the words from “10 per cent.” to “higher,” there shall be substituted “£10,000”;
(c) in paragraph (d) for “1st April 1983” there shall be substituted “1st April 1987”.
D. B. Rogers
A. J. G. Isaac
Two of the Commissioners of Inland Revenue
30th June 1987