{
  "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-III",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-III.json",
  "legislation": "ukpga/1987/51",
  "legislation_title": "Finance (No. 2) Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1987",
  "path": "schedule/9/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Inheritance Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nIn section 3A, in subsection (2), in paragraph (a) the words “otherwise than as settled property” and in paragraph (b) the words from “otherwise” onwards.\nSection 49(3).\nIn section 55(2), the words “and such a disposition is not a potentially exempt transfer”.\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 19, paragraphs 14 and 15.\nThese repeals have effect in relation to transfers of value made, and other events occuring, on or after 17th March 1987.",
  "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/9/part/III",
    "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."
}