{
  "url": "https://openlegislation.uk/finance-act-2006/section-160",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-160.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/160",
  "kind": "section",
  "number": "160",
  "heading": "Inheritance tax",
  "text": "(1) Schedule 22 (provisions about inheritance tax in relation to registered pension schemes) has effect.\n(2) This section and that Schedule are deemed to have come into force on 6th April 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/160",
    "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."
}