{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-IX.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/16/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Inheritance Tax",
  "text": "These repeals have effect in relation to transfers of value made, and other events occuring, on or after 17th March 1987.\nChapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nSection 168(2).In section 178(2), the words “on a recognised stock exchange” in the second place where they occur.\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 20, in paragraph 8(1) the words from “then” onwards.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/16/part/IX",
    "retrieved_at": "2026-10-29T09:52:46.435061+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."
}