Regulation 12 The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012
(1)
The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012f1 are amended as follows.
(2)
For regulation 8(c) substitute—
“(c)a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.
Annotations
Footnotes
- f1
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S.I. 2012/2903 is amended by S.I. 2019/689.