# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 12: The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012


(1) The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 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.”.

---
Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/12 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.