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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Inheritance Tax (Double Charges Relief) Regulations 2005, and shall come into force on 4th January 2006.

(2)

In these Regulations—

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “the debt” means the debt mentioned in regulation 3(2);

  • “the relevant property” has the meaning given in regulation 3(6).