{
  "url": "https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations “subsection (7)” and “subsection (4)” mean subsection (7) of section 105 and subsection (4) of section 234 respectively of the Inheritance Tax Act 1984.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51; subsection (7) of section 105 was inserted by section 106(2), and subsection (4) of section 234 was inserted by section 107(2), of the Finance Act 1986."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3181/regulation/2",
    "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."
}