# The Inheritance Tax (Market Makers) Regulations 1992, Regulation 3: Application of Regulations


The day specified for the application of these Regulations in accordance with sections 106(6) and 107(6) of the Finance Act 1986 is 23rd March 1992.

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Source: https://www.legislation.gov.uk/uksi/1992/3181/regulation/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-market-makers-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.