The Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 1991

Made: 23rd May 1991

Laid before the House of Commons: 31st May 1991

Coming into force: 1st July 1991

The Commissioners of Inland Revenue, in exercise of the powersconferred on them by section 256(1) of the Inheritance Tax Act 1984[^f00001], hereby make the following Regulations:

Citation, commencement and extent

1

These Regulations may be cited as the Inheritance Tax (Delivery ofAccounts) (Northern Ireland) Regulations 1991 and shall come into forceon 1st July 1991.

2

These Regulations extend to Northern Ireland only.

Interpretation

3

In these Regulations“the Principal Regulations” means the Capital Transfer Tax (Delivery of Accounts) (NorthernIreland) Regulations 1981[^f00002].

Amendments to Principal Regulations

4

In Regulation 3 of the Principal Regulations—

• (a) in paragraph (b) for“£115,000” there shall be substituted“£125,000”;

• (b) in paragraph (d) for“1st April 1990” there shall be substituted“1st April 1991”.

Signed

A J G Isaac — L J H Beighton — Two of the Commissioners of Inland Revenue — 23rd May 1991

Explanatory note

(This note is not part of the Regulations)

The Principal Regulations (S.I. 1981/1441) as amended by theInheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations1990 (S.I. 1990/1112) dispensed with the need to deliver an account forthe purposes of inheritance tax where (subject to specified exceptions)the value of a deceased’s estate did not exceed £115,000 and wherethe deceased died on or after 1st April 1990. These Regulations increasethat limit to £125,000 in respect of deaths on or after 1st April1991.

Footnotes

[^f00001]: 1984 c. 51. By virtue of section 100(1) and (2) of theFinance Act 1986 (c. 41) on and after25th July 1986 the Capital Transfer Tax Act 1984 may be cited as theInheritance Tax Act 1984, and any reference in that Act to capitaltransfer tax is to have effect as a reference to inheritance tax, exceptwhere the reference relates to a liability arising before25th July 1986.

[^f00002]: S.I. 1981/1441, amended by S.I. 1983/1911, 1987/1129, 1989/1080 and 1990/1112.