{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-38.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/19/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) In Schedule 4 (maintenance funds for historic buildings etc.) in paragraph 14 (rates of charge) in sub-paragraphs (1) to (3), for the words “under the appropriate Table”, wherever occurring, there shall be substituted “ in accordance with the appropriate provision of section 7 of this Act ”.\n(2) After sub-paragraph (1) of that paragraph there shall be inserted the following sub-paragraph—\n“(1A) The rate of tax determined under sub-paragraph (1) above in respect of any occasion shall not be affected by the death of the settlor after that occasion.”\n(3) In sub-paragraph (6) of that paragraph for the words “ten years” there shall be substituted “ seven years ”.\n(4) For sub-paragraph (9) of that paragraph there shall be substituted the following sub-paragraph—\n“(9) For the purposes of sub-paragraph (1) above the appropriate provision of section 7 of this Act is subsection (2), and for the purposes of sub-paragraphs (2) and (3) above it is (if the settlement was made on death) subsection (1) and (if not) subsection (2).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/38",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}