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The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012
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Statutory Instruments
2012 No. 2903
Inheritance Tax
The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012
Made
19th November 2012
Laid before the House of Commons
21st November 2012
Coming into force
31st December 2012
Marginal Citations
M2Sections 106 and 107 of the Finance Act 1986 (“the 1986 Act”) contain powers for the Board to make regulations. Section 114 of the 1986 Act provides that Part 5 shall be construed as one with the Inheritance Tax Act 1984 (c. 51). Section 272 of that Act provides that “the Board” means the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
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