{
  "legislation": {
    "id": "ukpga/1984/51",
    "title": "Inheritance Tax Act 1984",
    "short_title": "Inheritance Tax Act 1984",
    "citation": "1984 c. 51",
    "type": "ukpga",
    "date": "1984-07-31",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/inheritance-tax-act-1984",
    "json_url": "https://openlegislation.uk/inheritance-tax-act-1984.json"
  },
  "direction": "made_to",
  "changes": 973,
  "count": 87,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "ukpga/2026/11",
      "title": "Finance Act 2026",
      "url": "https://openlegislation.uk/finance-act-2026",
      "changes": 87,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2026%2F11"
    },
    {
      "id": "uksi/2025/224",
      "title": "The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025",
      "url": "https://openlegislation.uk/social-security-scotland-act-2018-scottish-adult-disability-living-allowance-consequential-modifications-order-2025",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2025%2F224"
    },
    {
      "id": "ukpga/2025/8",
      "title": "Finance Act 2025",
      "url": "https://openlegislation.uk/finance-act-2025",
      "changes": 82,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2025%2F8"
    },
    {
      "id": "uksi/2024/1048",
      "title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
      "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2024%2F1048"
    },
    {
      "id": "ukpga/2024/12",
      "title": "Finance (No. 2) Act 2024",
      "url": "https://openlegislation.uk/finance-no-2-act-2024",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2024%2F12"
    },
    {
      "id": "ukpga/2023/30",
      "title": "Finance (No. 2) Act 2023",
      "url": "https://openlegislation.uk/finance-no-2-act-2023",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2023%2F30"
    },
    {
      "id": "asc/2023/3",
      "title": "Historic Environment (Wales) Act 2023",
      "url": "https://openlegislation.uk/historic-environment-wales-act-2023",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=asc%2F2023%2F3"
    },
    {
      "id": "uksi/2021/886",
      "title": "The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021",
      "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-young-carer-grants-short-term-assistance-and-winter-heating-assistance-consequential-provision-and-modifications-order-2021",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2021%2F886"
    },
    {
      "id": "ukpga/2021/26",
      "title": "Finance Act 2021",
      "url": "https://openlegislation.uk/finance-act-2021",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2021%2F26"
    },
    {
      "id": "ukpga/2020/14",
      "title": "Finance Act 2020",
      "url": "https://openlegislation.uk/finance-act-2020",
      "changes": 34,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2020%2F14"
    },
    {
      "id": "uksi/2019/689",
      "title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
      "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2019%2F689"
    },
    {
      "id": "ukpga/2019/1",
      "title": "Finance Act 2019",
      "url": "https://openlegislation.uk/finance-act-2019",
      "changes": 11,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2019%2F1"
    },
    {
      "id": "ukpga/2018/3",
      "title": "Finance Act 2018",
      "url": "https://openlegislation.uk/finance-act-2018",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2018%2F3"
    },
    {
      "id": "ukpga/2017/32",
      "title": "Finance (No. 2) Act 2017",
      "url": "https://openlegislation.uk/finance-no-2-act-2017",
      "changes": 30,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2017%2F32"
    },
    {
      "id": "ukpga/2017/4",
      "title": "Wales Act 2017",
      "url": "https://openlegislation.uk/wales-act-2017",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2017%2F4"
    },
    {
      "id": "ukpga/2016/24",
      "title": "Finance Act 2016",
      "url": "https://openlegislation.uk/finance-act-2016",
      "changes": 40,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2016%2F24"
    },
    {
      "id": "ukpga/2015/33",
      "title": "Finance (No. 2) Act 2015",
      "url": "https://openlegislation.uk/finance-no-2-act-2015",
      "changes": 40,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2015%2F33"
    },
    {
      "id": "ukpga/2015/11",
      "title": "Finance Act 2015",
      "url": "https://openlegislation.uk/finance-act-2015",
      "changes": 8,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2015%2F11"
    },
    {
      "id": "ukpga/2014/26",
      "title": "Finance Act 2014",
      "url": "https://openlegislation.uk/finance-act-2014",
      "changes": 35,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2014%2F26"
    },
    {
      "id": "ukpga/2014/16",
      "title": "Inheritance and Trustees' Powers Act 2014",
      "url": "https://openlegislation.uk/inheritance-and-trustees-powers-act-2014",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2014%2F16"
    },
    {
      "id": "wsi/2013/755",
      "title": "The Natural Resources Body for Wales (Functions) Order 2013",
      "url": "https://openlegislation.uk/natural-resources-body-for-wales-functions-order-2013",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=wsi%2F2013%2F755"
    },
    {
      "id": "uksi/2013/463",
      "title": "The Tax Law Rewrite Acts (Amendment) Order 2013",
      "url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2013%2F463"
    },
    {
      "id": "ukpga/2013/29",
      "title": "Finance Act 2013",
      "url": "https://openlegislation.uk/finance-act-2013",
      "changes": 43,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2013%2F29"
    },
    {
      "id": "uksi/2012/2903",
      "title": "The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012",
      "url": "https://openlegislation.uk/inheritance-tax-market-makers-and-discount-houses-regulations-2012",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2012%2F2903"
    },
    {
      "id": "uksi/2012/2654",
      "title": "The Public Bodies (Abolition of the Commission for Rural Communities) Order 2012",
      "url": "https://openlegislation.uk/public-bodies-abolition-of-the-commission-for-rural-communities-order-2012",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2012%2F2654"
    },
    {
      "id": "uksi/2012/964",
      "title": "The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012",
      "url": "https://openlegislation.uk/public-bodies-abolition-of-the-national-endowment-for-science-technology-and-the-arts-order-2012",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2012%2F964"
    },
    {
      "id": "ukpga/2012/21",
      "title": "Financial Services Act 2012",
      "url": "https://openlegislation.uk/financial-services-act-2012",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2012%2F21"
    },
    {
      "id": "ukpga/2012/14",
      "title": "Finance Act 2012",
      "url": "https://openlegislation.uk/finance-act-2012",
      "changes": 33,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2012%2F14"
    },
    {
      "id": "uksi/2011/1502",
      "title": "The Taxation of Equitable Life (Payments) Order 2011",
      "url": "https://openlegislation.uk/taxation-of-equitable-life-payments-order-2011",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2011%2F1502"
    },
    {
      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
      "changes": 26,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2011%2F11"
    },
    {
      "id": "uksi/2010/867",
      "title": "The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010",
      "url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2010%2F867"
    },
    {
      "id": "uksi/2010/862",
      "title": "The Housing and Regeneration Act 2008 (Commencement No. 7 and Transitional and Saving Provisions) Order 2010",
      "url": "https://openlegislation.uk/housing-and-regeneration-act-2008-commencement-no-7-and-transitional-and-saving-provisions-order-2010",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2010%2F862"
    },
    {
      "id": "ukpga/2010/33",
      "title": "Finance (No. 3) Act 2010",
      "url": "https://openlegislation.uk/finance-no-3-act-2010",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2010%2F33"
    },
    {
      "id": "ukpga/2010/17",
      "title": "Crime and Security Act 2010",
      "url": "https://openlegislation.uk/crime-and-security-act-2010",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2010%2F17"
    },
    {
      "id": "ukpga/2010/13",
      "title": "Finance Act 2010",
      "url": "https://openlegislation.uk/finance-act-2010",
      "changes": 15,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2010%2F13"
    },
    {
      "id": "ukpga/2010/8",
      "title": "Taxation (International and Other Provisions) Act 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2010%2F8"
    },
    {
      "id": "ukpga/2010/4",
      "title": "Corporation Tax Act 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2010",
      "changes": 9,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2010%2F4"
    },
    {
      "id": "uksi/2009/3345",
      "title": "The Marine and Coastal Access Act 2009 (Commencement No.1 and Transitional Provisions) Order 2009",
      "url": "https://openlegislation.uk/marine-and-coastal-access-act-2009-commencement-no1-and-transitional-provisions-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F3345"
    },
    {
      "id": "uksi/2009/3250",
      "title": "The Legal Services Act 2007 (Commencement No. 6, Transitory, Transitional and Saving Provisions) Order 2009",
      "url": "https://openlegislation.uk/legal-services-act-2007-commencement-no-6-transitory-transitional-and-saving-provisions-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F3250"
    },
    {
      "id": "uksi/2009/3054",
      "title": "The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009",
      "url": "https://openlegislation.uk/finance-act-2009-section-96-and-schedule-48-appointed-day-savings-and-consequential-amendments-order-2009",
      "changes": 10,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F3054"
    },
    {
      "id": "uksi/2009/3001",
      "title": "The Offshore Funds (Tax) Regulations 2009",
      "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F3001"
    },
    {
      "id": "uksi/2009/1890",
      "title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F1890"
    },
    {
      "id": "uksi/2009/1604",
      "title": "The Constitutional Reform Act 2005 (Commencement No. 11) Order 2009",
      "url": "https://openlegislation.uk/constitutional-reform-act-2005-commencement-no-11-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F1604"
    },
    {
      "id": "uksi/2009/1307",
      "title": "The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009",
      "url": "https://openlegislation.uk/transfer-of-tribunal-functions-lands-tribunal-and-miscellaneous-amendments-order-2009",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F1307"
    },
    {
      "id": "uksi/2009/1167",
      "title": "The Armed Forces Act 2006 (Commencement No. 5) Order 2009",
      "url": "https://openlegislation.uk/armed-forces-act-2006-commencement-no-5-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F1167"
    },
    {
      "id": "uksi/2009/812",
      "title": "The Armed Forces Act 2006 (Commencement No. 4) Order 2009",
      "url": "https://openlegislation.uk/armed-forces-act-2006-commencement-no-4-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F812"
    },
    {
      "id": "uksi/2009/730",
      "title": "The Enactment of Extra-Statutory Concessions Order 2009",
      "url": "https://openlegislation.uk/enactment-of-extra-statutory-concessions-order-2009",
      "changes": 5,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F730"
    },
    {
      "id": "uksi/2009/571",
      "title": "The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009",
      "url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F571"
    },
    {
      "id": "uksi/2009/56",
      "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
      "changes": 40,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2009%2F56"
    },
    {
      "id": "ukpga/2009/23",
      "title": "Marine and Coastal Access Act 2009",
      "url": "https://openlegislation.uk/marine-and-coastal-access-act-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2009%2F23"
    },
    {
      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "changes": 15,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2009%2F10"
    },
    {
      "id": "ukpga/2009/4",
      "title": "Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2009",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2009%2F4"
    },
    {
      "id": "uksi/2008/839",
      "title": "The Statistics and Registration Service Act 2007 (Commencement No. 2 and Transitional Provision) Order 2008",
      "url": "https://openlegislation.uk/statistics-and-registration-service-act-2007-commencement-no-2-and-transitional-provision-order-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2008%2F839"
    },
    {
      "id": "uksi/2008/606",
      "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-settlements-regulations-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2008%2F606"
    },
    {
      "id": "uksi/2008/605",
      "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2008",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2008%2F605"
    },
    {
      "id": "ukpga/2008/17",
      "title": "Housing and Regeneration Act 2008",
      "url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2008%2F17"
    },
    {
      "id": "ukpga/2008/9",
      "title": "Finance Act 2008",
      "url": "https://openlegislation.uk/finance-act-2008",
      "changes": 47,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2008%2F9"
    },
    {
      "id": "ukpga/2007/29",
      "title": "Legal Services Act 2007",
      "url": "https://openlegislation.uk/legal-services-act-2007",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2007%2F29"
    },
    {
      "id": "ukpga/2007/18",
      "title": "Statistics and Registration Service Act 2007",
      "url": "https://openlegislation.uk/statistics-and-registration-service-act-2007",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2007%2F18"
    },
    {
      "id": "ukpga/2007/11",
      "title": "Finance Act 2007",
      "url": "https://openlegislation.uk/finance-act-2007",
      "changes": 19,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2007%2F11"
    },
    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2007%2F3"
    },
    {
      "id": "uksi/2006/2541",
      "title": "The Natural Environment and Rural Communities Act 2006 (Commencement No. 3 and Transitional Provisions) Order 2006",
      "url": "https://openlegislation.uk/natural-environment-and-rural-communities-act-2006-commencement-no-3-and-transitional-provisions-order-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2006%2F2541"
    },
    {
      "id": "uksi/2006/1176",
      "title": "The Natural Environment and Rural Communities Act 2006 (Commencement No.1) Order 2006",
      "url": "https://openlegislation.uk/natural-environment-and-rural-communities-act-2006-commencement-no1-order-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2006%2F1176"
    },
    {
      "id": "uksi/2006/1014",
      "title": "The Constitutional Reform Act 2005 (Commencement No. 5) Order 2006",
      "url": "https://openlegislation.uk/constitutional-reform-act-2005-commencement-no-5-order-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2006%2F1014"
    },
    {
      "id": "uksi/2006/575",
      "title": "The Pension Protection Fund (Tax) Regulations 2006",
      "url": "https://openlegislation.uk/pension-protection-fund-tax-regulations-2006",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2006%2F575"
    },
    {
      "id": "ukpga/2006/52",
      "title": "Armed Forces Act 2006",
      "url": "https://openlegislation.uk/armed-forces-act-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2006%2F52"
    },
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "changes": 81,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2006%2F25"
    },
    {
      "id": "ukpga/2006/16",
      "title": "Natural Environment and Rural Communities Act 2006",
      "url": "https://openlegislation.uk/natural-environment-and-rural-communities-act-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2006%2F16"
    },
    {
      "id": "uksi/2005/3229",
      "title": "The Tax and Civil Partnership Regulations 2005",
      "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005",
      "changes": 82,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2005%2F3229"
    },
    {
      "id": "uksi/2005/718",
      "title": "The Inheritance Tax (Indexation) Order 2005",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2005",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2005%2F718"
    },
    {
      "id": "ukpga/2005/7",
      "title": "Finance Act 2005",
      "url": "https://openlegislation.uk/finance-act-2005",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2005%2F7"
    },
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2005%2F5"
    },
    {
      "id": "ukpga/2005/4",
      "title": "Constitutional Reform Act 2005",
      "url": "https://openlegislation.uk/constitutional-reform-act-2005",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2005%2F4"
    },
    {
      "id": "uksi/2004/3044",
      "title": "The National Assembly for Wales (Transfer of Functions) Order 2004",
      "url": "https://openlegislation.uk/national-assembly-for-wales-transfer-of-functions-order-2004",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2004%2F3044"
    },
    {
      "id": "uksi/2004/2543",
      "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2004%2F2543"
    },
    {
      "id": "uksi/2004/771",
      "title": "The Inheritance Tax (Indexation) Order 2004",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2004",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2004%2F771"
    },
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "changes": 32,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2004%2F12"
    },
    {
      "id": "uksi/2003/3077",
      "title": "The Finance Act 2003, Section 195 and Schedule 40 (Appointed Day) Order 2003",
      "url": "https://openlegislation.uk/finance-act-2003-section-195-and-schedule-40-appointed-day-order-2003",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2003%2F3077"
    },
    {
      "id": "uksi/2003/1725",
      "title": "The Land Registration Act 2002 (Commencement No. 4) Order 2003",
      "url": "https://openlegislation.uk/land-registration-act-2002-commencement-no-4-order-2003",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2003%2F1725"
    },
    {
      "id": "uksi/2003/841",
      "title": "The Inheritance Tax (Indexation) Order 2003",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2003%2F841"
    },
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "changes": 11,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2003%2F14"
    },
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2003%2F1"
    },
    {
      "id": "uksi/2002/1733",
      "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2002",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2002",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2002%2F1733"
    },
    {
      "id": "uksi/2002/1731",
      "title": "The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2002",
      "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-transfers-and-excepted-terminations-regulations-2002",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2002%2F1731"
    },
    {
      "id": "uksi/2002/701",
      "title": "The Inheritance Tax (Indexation) Order 2002",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2002",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=uksi%2F2002%2F701"
    },
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "changes": 15,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2002%2F23"
    },
    {
      "id": "ukpga/2002/9",
      "title": "Land Registration Act 2002",
      "url": "https://openlegislation.uk/land-registration-act-2002",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/inheritance-tax-act-1984/changes.json?with=ukpga%2F2002%2F9"
    }
  ],
  "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."
}