# The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012, Regulation 2: Application of these Regulations


The day specified for the purposes of sections 106(6) and 107(6) of the Finance Act 1986 for the application of these Regulations is 31st December 2012.

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Source: https://www.legislation.gov.uk/uksi/2012/2903/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.