{
  "url": "https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3181",
  "legislation_title": "The Inheritance Tax (Market Makers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 11th December 1992\nLaid before the House of Commons 15th December 1992\nComing into force 6th January 1993\nThe 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, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3181/introduction",
    "retrieved_at": "2026-10-29T14:08:51.330983+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}