# The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012, Introduction: Introductory text


Inheritance Tax
Made 19th November 2012
Laid before the House of Commons 21st November 2012
Coming into force 31st December 2012
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of powers conferred by sections 106(5) and 107(5) of the Finance Act 1986 and now exercisable by them .

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Source: https://www.legislation.gov.uk/uksi/2012/2903/introduction (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.