Introductory text
Inheritance Tax
Made 29th November 2017
Laid before the House of Commons 30th November 2017
Coming into force 1st April 2018
The Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004f1.
Annotations
Footnotes
- f1
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2004 c. 12. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010 (c. 13).