The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012

1. Introductory Text

2. 1. Citation and commencement

3. 2. Application of these Regulations

4. 3. Amendment of the Inheritance Tax Act 1984

5. 4. In section 105 (relevant business property), after subsection (4) insert—...

6. 5. In section 234 (interest on instalments), for subsection (3)(c) substitute—...

7. 6. Description for the purposes of sections 105(4A) and 234(3)(c)(ii) of the Inheritance Tax Act 1984

8. 7. For the purposes of section 234(3)(c)(ii) of the Inheritance Tax...

9. 8. In these Regulations “regulated market” means— (a) a UK regulated...

10. Signature

11. Explanatory Note