
1 

(1) These Regulations may be cited as the Inheritance Tax (Delivery of Accounts)(Scotland) Regulations 1995 and shall come into force on 1st July 1995.
(2) These Regulations extend to Scotland only.
2 
In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) (Scotland)Regulations 1981—
(a) in paragraph (b) of the definition of “an excepted estate” for “£125,000” there shall be substituted “£145,000”;
(b) in paragraph (d) of that definition for“1st April 1991” there shall be substituted“6th April 1995”.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
7th June 1995