Introductory text
Inheritance Tax
Made 12th January 2010
Laid before the House of Commons 14th January 2010
Coming into force 15th February 2010
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by section 271A of the Inheritance Tax Act 1984 M1.
Annotations
Marginal citations
- M1
1984 c. 51; section 271A was inserted by section 92 and paragraph 18 of Schedule 29 to the Finance Act 2008 (c. 9).