§ 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. 
§ Mr. Jack
The Inland Revenue has today laid regulations increasing the overall limit from £145,000 to £180,000, and relaxing the current rules on lifetime gifts and overseas assets. The changes will come into operation from 1 July 1996, for estates of persons dying on or after 6 April 1996. They will simplify the administration of some 7,500 estates in 1996–97.