# The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012, Regulation 8

Extent: E+W+S+N.I.

In these Regulations “regulated market” means—
(a) a UK regulated market within the meaning given by Article 2.1(13A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
(b) an EU regulated market within the meaning given by Article 2.1(13B) of that Regulation, and
(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.

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Source: https://www.legislation.gov.uk/uksi/2012/2903/regulation/8 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.