{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-20/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-20/paragraph-4.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/20/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Where there is a disposal by way of gift and the donee dies before the date which is the material date in relation to any property comprised in the gift, paragraphs 2 and 3 above shall apply as if—\n(a) he had not dies and the acts of his personal representatives were his acts; and\n(b) property taken by another person under his testamentary dispositions or his intestacy (or partial intestacy) were taken under a gift made by him at the time of his death.",
  "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/20/paragraph/4",
    "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."
}