{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-VI.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/41/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Inheritance Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nIn section 105—\n(a) in subsection (1), “109A”, the words “shares in or” in paragraph (b), and paragraph (c);\n(b) subsections (1A) and (1B);\n(c) in subsection (2), the words “(b) or”; and (d) subsection (2A).\nIn section 107(4), the words “and section 109A below”.\nSection 109A.\nSection 116(2A).\n1987 c. 16.\nThe Finance Act 1987.\nIn Schedule 8, paragraphs 5 to 7.\n1995 c. 4.\nThe Finance Act 1995.\nSection 155(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/VI",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}