
1 
These Regulations may be cited as the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003, shall come into force on 1st August 2003, and shall have effect in relation to deaths occurring on or after 6th April 2003.
2 
In regulation 3(2)(e) of the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 , for “£220,000” substitute “£240,000”.
Nick Montagu
Helen Ghosh
Two of the Commissioners of Inland Revenue
25th June 2003