Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)
Directions giving details of how electronic communication is to be used to deliver accounts and other information for inheritance tax purposes.
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皇冠体育app Directions set out the details of authenticating the identity of the sender, the information delivered by electronic communication, and revoke provisions in earlier directions. 皇冠体育app Directions have effect from 2 November 2015.