The Inheritance Tax (Delivery of Accounts) (Northern Ireland) Regulations 2000
Regulation 4 of the Capital Transfer Tax (Delivery of Accounts) (Northern Ireland) Regulations 1981 (S.I. 1981/1441) (“the principal Regulations”) provides that a person is not required to deliver an account of the property comprised in an excepted estate for inheritance tax purposes. (By virtue of section 100 of the Finance Act 1986 (c. 41) capital transfer tax is now known as inheritance tax.) An excepted estate is defined in regulation 3 of the principal Regulations.