{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-44",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-44.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/19/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "In relation to a death on or after 18th March 1986, paragraph 2 of Schedule 2 to the 1984 Act (provisions applying on reduction of tax) shall have effect, in a case where the chargeable transfer in question was made before 18th March 1986, as if—\n(a) references to a reduction included references to a reduction by the substitution of a new Table in Schedule 1 to the 1984 Act; and\n(b) the Tble in Schedule 1 to the Act was the first Table in that Schedule.",
  "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/44",
    "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."
}