# The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017, Regulation 3: Prescribed description of arrangements in relation to inheritance tax


Subject to regulation 5, for the purposes of Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) arrangements which fall within the description in regulation 4 are prescribed in relation to inheritance tax.

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Source: https://www.legislation.gov.uk/uksi/2017/1172/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.