Amend the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, SI 2004/2543, as amended by SI 2005/3230, 2006/2141 and 2011/214.
Commencement date
1 October 2011
Legislation Affected
SI 2004/2543 amended
Summary
Set out the circumstances in which a person or persons are not required to deliver an inheritance tax account to HMRC of the property comprised in the estate of a deceased person. They also set out the information required to be produced to the relevant court or office in those circumstances where
