{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017/article-2",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017/article-2.json",
  "legislation": "ukdsi/2017/9780111153956",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2017",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Transitional provisions for woodlands subject to a deferred estate duty charge",
  "text": "At the end of paragraph 46 of Schedule 19 to the Finance Act 1986 insert “to the extent that the value transferred is attributable to the land concerned”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153956/article/2",
    "retrieved_at": "2026-10-30T15:06:54.679976+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}