# The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017, Introduction: 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 2004.

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Source: https://www.legislation.gov.uk/uksi/2017/1172/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.