{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-20/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-20/paragraph-28.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/20/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "In section 272 of IHTA 1984 (general interpretation), in the appropriate place insert—\n““disabled person's interest” has the meaning given by section 89B above;”\n““immediate post-death interest” means an immediate post-death interest for the purposes of Chapter 2 of Part 3 (see section 49A above);”\n““transitional serial interest” means a transitional serial interest for the purposes of Chapter 2 of Part 3 (see section 49B above);”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}