Article 135 Modification of sections 105(7) and 234(4) of the Inheritance Tax Act 1984I1

In regulation 4(a) of the Inheritance Tax (Market Makers) Regulations 1992 (modification of subsection (7) and subsection (4)) for “of the Financial Services Act 1986” substitute “given by section 285(1)(a) of the Financial Services and Markets Act 2000”.