6. For the purposes of section 105(4A) of the Inheritance Tax Act 1984 the description of a business is a business in an EEA State other than the United Kingdom which—
(a)holds itself out at all normal times, in compliance with the rules of a regulated market which has been notified to the European Commission, as willing to buy and sell securities, stocks and shares at a price specified by it, and
(b)is recognised as doing so by that regulated market.