http://www.legislation.gov.uk/ukpga/2015/33/section/15Finance (No. 2) Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2020-10-05Expert Participation2020-07-22 PART 2 151In section 107 of FA 1986 (changes in financial institutions: interest)—ain subsection (4), for the words from “section 234(4)” to “above)” substitute “ paragraph 7(8) of Schedule 53 to the Finance Act 2009 (late payment interest: inheritance tax payable by instalments) ”;bin subsection (5), for the words from “amend” to “section 234(3)(c)” substitute “ set out one or more descriptions of company for the purposes of paragraph 7(7) of Schedule 53 to the Finance Act 2009 ”.2In Schedule 53 to FA 2009 (special provision: late payment interest start date)—ain paragraph 7 (inheritance tax payable by instalments) for sub-paragraph (7) substitute—7A company falls within this sub-paragraph if—aits business is carried on in the United Kingdom and is—iwholly that of a market maker, oriithat of a discount house, orbit is of a description set out in regulations under section 107(5) of FA 1986.;bin paragraph 9 (certain other amounts of inheritance tax), for “date of the testator's death” substitute “ end of the month in which the testator died ”.3The amendments made by this section come into force on such day or days as the Treasury may by regulations made by statutory instrument appoint.4Regulations under subsection (3) may—aappoint different days for different purposes;bmake transitional or saving provision.