{
  "url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-III/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-III/paragraph-2.json",
  "legislation": "ukpga/Geo6/7-8/23",
  "legislation_title": "Finance Act 1944",
  "legislation_url": "https://openlegislation.uk/finance-act-1944",
  "path": "schedule/FOURTH/part/III/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Where, whether before or after the passing of this Act, a custodian releases to a person property to which that person would, but for the operation of the law relating to trading with the enemy, have become beneficially entitled upon or by virtue of the death of any person, then, whether the death occurred before or after the passing of this Act, the title of the first-mentioned person to the property shall, for the purposes of the enactments relating to legacy duty and succession duty, be deemed to have been created by the same instrument or the same operation of law that would have created it if the law relating to trading with the enemy had not come into operation, the enactments relating to the said duties shall have effect accordingly and, as respects property released after the passing of this Act, the custodian shall be accountable for the duties in the like manner and to the like extent as the person who, if the said law had not come into operation, would have been accountable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/part/III/paragraph/2",
    "retrieved_at": "2026-10-29T11:26:46.962669+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."
}