{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/schedule-3A/paragraph-6",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/schedule-3A/paragraph-6.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "schedule/3A/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "For the purposes of the entry relating to the Inheritance Tax Act 1984 in the table in paragraph 1—\n(a) a Welsh interest exists where—\n(i) the property in question is located in Wales, or\n(ii) the person liable to pay tax has expressed a wish or imposed a condition on his offer of the property in satisfaction of tax that it be displayed in Wales or disposed of or transferred to a body or institution in Wales;\n(b) another interest exists where—\n(i) the property in question is located outside Wales, or\n(ii) the person liable to pay tax has expressed a wish or imposed a condition on his offer of the property in satisfaction of tax that it be displayed outside Wales or disposed of or transferred to a body or institution outside Wales.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3A inserted (8.1.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 4 (with Sch. 7 paras. 1, 6); S.I. 2017/893, reg. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/schedule/3A/paragraph/6",
    "retrieved_at": "2026-10-29T09:14:12.769607+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."
}