# The Inheritance Tax (Double Charges Relief) Regulations 2005, Introduction: Introductory text


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 1986, and now exercisable by them, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/3441/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.