
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1989 and shall come into force on 1st August 1989.
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.
4 
In Regulation 3 of the Principal Regulations –
(a) in paragraph (b) for “£70,000” there shall be substituted “£100,000”;
(b) in paragraph (c) for “£10,000” there shall be substituted “£15,000”;
(c) in paragraph (d) for “1st April 1987” there shall be substituted “1st April 1989”.
A J G Isaac
L J H Beighton
Two of the Commissioners of Inland Revenue
27th June 1989