Introductory Text1.Citation, commencement and effect2.Interpretation3.Accounts4.Excepted estates5.Spouse and charity transfers6.Production of information7.(1) The information specified in regulation 6(2) must be produced.8.Discharge of persons and property from tax9.Regulation 9 shall not discharge any person from tax in.10.Transfers reported late11.RevocationSignatureExplanatory Note