{
  "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",
  "with": "ukpga/2002/23",
  "count": 15,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 97(1)(a)(iii) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 42(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 119(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 245A(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 120(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 218A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 120(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 8(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 118(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 47A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 119(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 55A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 119(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 23",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 18 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 97(1)(aa)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 42(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. 1 Table",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 118(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 119(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for s. 142(2)",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 142(2)(2A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 120(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Pt. 3 Ch. 2",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 119(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 245A(4)(aa)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 120(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 245A(1A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 120(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    }
  ],
  "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."
}