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Statutory Instruments

2003 No. 1658

INHERITANCE TAX

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003

Made

25th June 2003

Laid before the House of Commons

30th June 2003

Coming into force

1st August 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1)(a) of the Inheritance Tax Act 1984 ( 1 ), hereby make the following Regulations:

Citation, commencement, and effect

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.

Amendment to the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002

2. In regulation 3(2)(e) of the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 ( 2 ), for “£220,000” substitute “£240,000”.

Nick Montagu

Helen Ghosh

Two of the Commissioners of Inland Revenue

25th June 2003

( 1 )

1984 c. 51 . By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41) , on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability to tax arising before 25th July 1986.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2003 (2003/1658)

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