{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-X.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/23/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Inheritance Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Capital Transfer Tax Act 1984.\nIn section 7(1)(a), the word “appropriate”.\nSections 148 and 149.\nIn section 167(2), the words from “and shall not” to the end.\nSection 204(4).\nIn section 236(3), the words “149”.\nIn Schedule 2, in paragraphs 2 and 4, the words “the first of”, in paragraph 3, the words “the second of”, and paragraph 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Cited genreally in this volume as the Inheritance Tax Act 1984–see 1986 s. 100(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/X",
    "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."
}