{
  "url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-29.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "schedule/13/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": "IHTA 1984",
  "text": "(1) Schedule A1 (non-excluded overseas property) is amended as follows.\n(2) In paragraph 1, for “48(3)(a)” substitute “48ZA”.\n(3) In paragraph 5(2)(a), for “or 48(3)(a), (3A) or (4)” substitute “, section 48(4) or section 48ZA”.",
  "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/2025/8/schedule/13/paragraph/29",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}