# The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012, Regulation 4


In section 105 (relevant business property), after subsection (4) insert—
“(4A) Subsection (3) above also does not apply to any property if the business concerned is of a description set out in regulations under section 106(5) of the Finance Act 1986.”.

---
Source: https://www.legislation.gov.uk/uksi/2012/2903/regulation/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.