{
  "url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-VII.json",
  "legislation": "ukpga/1972/41",
  "legislation_title": "Finance Act 1972",
  "legislation_url": "https://openlegislation.uk/finance-act-1972",
  "path": "schedule/28/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Estate Duty",
  "text": "Chapter\nShort Title\nExtent of Repeal\n21 & 22 Geo. 5. c. 28.\nThe Finance Act 1931.\nIn section 40, subsections (1)(a) and (2).\n1 Edw. 8 and 1 Geo. 6. c. 54.\nThe Finance Act 1937.\nSection 31.\n12, 13 & 14 Geo. 6. c. 47.\nThe Finance Act 1949.\nSection 31.\n14 & 15 Geo. 6. c. 43.\nThe Finance Act 1951.\nSection 33(1).\nThe repeal of these enactments has effect in relation to deaths occuring after 21st March 1972 and does not extend to them as applied by section 33(2) of the Finance Act 1951.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1972/41/schedule/28/part/VII",
    "retrieved_at": "2026-10-29T10:48:52.133540+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."
}