The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1991
The Principal Regulations (S.I. 1981/881) as amended by theInheritance Tax (Delivery of Accounts) (Scotland) Regulations 1990(S.I. 1990/1111) dispensed with the need to delivery an account for thepurposes of inheritance tax where (subject to specified exceptions) thevalue of a deceased’s estate did not exceed £115,000 and where thedeceased died on or after 1st April 1990. These Regulations increasethat limit to £125,000 in respect of deaths on or after 1st April1991.