# The Inheritance Tax (Market Makers) Regulations 1992, Regulation 2: Interpretation


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.

---
Source: https://www.legislation.gov.uk/uksi/1992/3181/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.