{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-IV.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Inheritance tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nSection 26.\nIn section 76—\n(a) paragraph (d) of subsection (1) and the word “or\" immediately preceding it; and\n(b) subsection (2).\n1986 c. 41.\nThe Finance Act 1986.\nSection 102(5)(g).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nSection 258(1).\nSection 260(2)(b)(ii).\n1. The repeal of section 26 of the Inheritance Tax Act 1984 has effect in accordance with section 143(1) of this Act and the repeals in section 76 of that Act have effect in accordance with section 143(5) of this Act.\n2. The other repeals have effect in relation to any disposal on or after 17th March 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/IV",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}