{
  "url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-2.json",
  "legislation": "ukpga/1975/7",
  "legislation_title": "Finance Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-act-1975",
  "path": "schedule/12/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The amendments made by the following paragraphs—\n(a) so far as they relate to estate duty, have effect in relation to deaths occurring after the passing of this Act, and\n(b) so far as they relate to capital transfer tax, have effect in relation to transfers of values whenever made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/2",
    "retrieved_at": "2026-10-29T10:41:44.186644+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."
}