http://www.legislation.gov.uk/uksi/2004/2543/regulation/10/made
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
Inheritance tax
Tax
Grants for charities
King's Printer of Acts of Parliament
2017-06-19
INHERITANCE TAX
These Regulations replace the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002 (S.I. 2002/1733) (“the 2002 Regulations”) in relation to estates of persons who died on or after 6th April 2004. The 2002 Regulations and these Regulations make provision in relation to the delivery of accounts and other information for inheritance tax purposes. These Regulations make some new and different provisions, these are noted below.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(5)(ba)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 3(5)(a)
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(5)(bb)
(bc)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 3(5)(b)
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(7A)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 3(8)
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(7B)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 3(9)
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 5A(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 4
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 5A(3)(d)(i)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 4
reg. 1(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 6A
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
reg. 6
reg. 1(2)
reg. 4(3)(ea)
reg. 3(3)(c)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011
reg. 4(7A)
reg. 3(5)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011
reg. 5A
reg. 4
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011
reg. 6(2A)-(2B)
reg. 5(3)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011
reg. 4(10)
reg. 2
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011
reg. 5A(6)
reg. 3(1)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011
reg. 5A(7)-(8)
reg. 3(2)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011
reg. 6(4)
reg. 4(3)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(6)(a)
The Tax and Civil Partnership (No. 2) Regulations 2005
reg. 15(3)(c)
reg. 1
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
reg. 4(7B)
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2014
reg. 2(3)
reg. 1(2)
Transfers reported late10
An account of an excepted estate shall, for the purposes of section 264(8) of the 1984 Act (delivery of account to be treated as payment where tax rate nil), be treated as having been delivered on the last day of the prescribed period in relation to that person.