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The Inheritance Tax (Market Makers) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3181
- Regulation 4
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Modifications of subsection (7) and subsection (4)
4. Subsection (7) and subsection (4) shall have effect as if—
(a)the reference to The Stock Exchange in paragraph (a) of each of those subsections were a reference to either of The Stock Exchange and LIFFE (Administration and Management) (both being recognised investment exchanges within the meaning of the Financial Services Act 1986(1)), and
(b)the reference to the Council of The Stock Exchange in paragraph (b) of each of those subsections were a reference to the investment exchange concerned.
(1)
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