
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1989 and shall come into force on 1st August 1989.
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.
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