{
  "url": "https://openlegislation.uk/finance-act-2008/section-141",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-141.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/141",
  "kind": "section",
  "number": "141",
  "heading": "Interest in possession settlements: extension of transitional period",
  "text": "(1) In Chapter 2 of Part 3 of IHTA 1984 (interests in possession etc)—\n(a) in section 49C (transitional serial interest: interest to which person becomes entitled on or after 22 March 2006 and before 6 April 2008), in subsection (3) and in the heading,\n(b) in section 49D (transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6 April 2008), in subsection (3) and in the heading, and\n(c) in section 49E (transitional serial interest: contracts of life insurance), in subsection (3),\nfor “April” substitute “ October ”.\n(2) The amendments made by subsection (1) are treated as having come into force on 6 April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/141",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}