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Introductory text

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INHERITANCE TAX

Made 14th December 2005

Laid before the House of Commons 14th December 2005

Coming into force 4th January 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 104 of the Finance Act 1986f1, and now exercisable by themf2, make the following Regulations:

Annotations

Footnotes

f1

1986 c. 41.

f2

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.