Related Commentary  

6(1)  Subject to paragraphs (3) and (4), a person who by virtue of these Regulations is not required to deliver to the Board an account under section 216 of the 1984 Act of the property comprised in an excepted estate, must produce the information specified in paragraph (2) and, where the criteria specified in regulation 5A(3) and (4) are met, paragraph (2A), to the Board in such form as the Board may prescribe.

6(2)  The information specified for the purpose of paragraph (1) is–

(a)the following details in relation to the deceased–

(i)full name;

(ii)date of death;

(iii)marital or civil partnership status;


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