Introductory text

INHERITANCE TAX

Made 11th December 1992

Laid before the House of Commons 15th December 1992

Coming into force 6th January 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 106(4), (6) and (8) and section 107(4), (6) and (8) of the Finance Act 1986^f1, hereby make the following Regulations: