The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012
These Regulations amend the Inheritance Tax Act 1984 (“the Act”) to apply Business Property Relief to any property if the business concerned is a market maker anywhere within the European Economic Area.
Lifecycle
Department
Made
19 Nov 2012
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In force
31 Dec 2012
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of powers conferred by sections 106(5) and 107(5) of the Finance Act 1986and now exercisable by them.
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