
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1987 and shall come into force on 1st August 1987.
2 
These Regulations extend to Northern Ireland only.
3 
In these Regulations “the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) (Northern Ireland) Regulations 1981 as amended by the Capital Transfer Tax (Delivery of Accounts) (Northern Ireland) (No. 2) 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