# The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012, Regulation 1: Citation and commencement


These Regulations may be cited as the Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 and come into force on 31st December 2012.

---
Source: https://www.legislation.gov.uk/uksi/2012/2903/regulation/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.