{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-16.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/12/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Application of section 124E in cases where the deceased dies before 6 April 2026",
  "text": "For the purposes of applying section 124E in relation to a deceased person who died before 6 April 2026—\n(a) the person is to be treated as having an amount of unused 100% relief allowance on death, and\n(b) the unused percentage in relation to that person is to be treated as 100%.",
  "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/2026/11/schedule/12/paragraph/16",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}