{
  "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-4.json",
  "legislation": "ukpga/1987/51",
  "legislation_title": "Finance (No. 2) Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1987",
  "path": "schedule/7/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 216 of the 1984 Act (delivery of accounts) shall be amended as follows.\n(2) In subsection (1) after paragraph (bc) there shall be inserted the following paragraph—\n“(bd) is liable under section 201(1)(b), (c) or (d) above for tax on the value transferred by a potentially exempt transfer which is made under section 52 above and which proves to be a chargeable transfer, or would be so liable if tax were chargeable on that value, or”\n(3) In subsection (6)(aa) of that section after the words “subsection (1)(bb)” there shall be inserted “or (bd)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/51/schedule/7/paragraph/4",
    "retrieved_at": "2026-10-29T09:51:21.965066+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."
}