
1 

(1) These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) Regulations 1995 and shall come into force on 1st July 1995.
(2) These Regulations do not extend to Scotland or Northern Ireland.
2 
In regulation 3 of the Capital Transfer Tax (Delivery of Accounts) 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