
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1990 and shall come into force on 1st July 1990.
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 “£100,000” there shall be substituted “£115,000”;
(b) in paragraph (d) for “1st April 1989” there shall be substituted “1st April 1990”.
T. J. Painter
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
21st May 1990