
1 
These Regulations may be cited as the Inheritance Tax (Delivery ofAccounts) Regulations 1991 and shall come into force on 1st July 1991.
2 
These Regulations do not extend to Scotland or Northern Ireland.Interpretation
3 
In these Regulations“the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) Regulations1981.
4 
In Regulation 3 of the Principal Regulations—
(a) in paragraph (b) for“£115,000” there shall be substituted“£125,000”;
(b) in paragraph (d) for“1st April 1990” there shall be substituted“1st April 1991”.
A J G Issac
L J H Beighton
Two of the Commissioners of Inland Revenue
23rd May 1991