§ Mr. Matthew Banks
To ask the Chancellor of the Exchequer what plans he has to raise the limit below which delivery of an inheritance tax account is not required for administering a deceased person's estate. 
§ Sir George Young
The Inland Revenue has today laid regulations increasing the limit from £125,000 to £145,000. The increased limit will come into operation on 1 July 1995 for estates of persons dying on or after 6 April 1995. It will simplify the administration of some 7,500 estates.