{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-X.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/14/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Inheritance Tax",
  "text": "These repeals have effect in relation to transfers of value made on or after 15th March 1988.\nChapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nSection 8(1A).In section 24(1), paragraph (b) and the word “and” immediately preceding it.In section 29(5), “(1)(b),”.Section 206.In section 226(3), the words “or, as the case may be, one year” and paragraph (b) and the word “or” immediately preceding it.In section 236(1), paragraph (b) and the word “and” immediately preceding it.\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 19, paragraph 3(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/X",
    "retrieved_at": "2026-10-29T09:47:50.591815+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."
}