The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1995
Regulation 4 of the Capital Transfer Tax (Delivery of Accounts) (Scotland) Regulations1981 (S.I. 1981/881) (“the principal Regulations”) provides that a person is not required to deliver an account of the property comprised in an excepted estate forinheritance tax purposes. (By virtue of section 100 of the Finance Act 1986 (c. 41) capitaltransfer tax is now known as inheritance tax.)