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