{
  "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/2007/11",
  "count": 19,
  "effects": [
    {
      "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/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 4",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151C(3A)-(3D)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 23(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 216(6)(ac)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 24(a)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151C(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 23(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151A(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 20(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151A(3)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151C(3)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 23(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151A(4A)-(4C)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 216(6)(ac)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 24(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 233(1)(c)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 26",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151B(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 58(2A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 20 para. 20",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151BA",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 22",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151A(6)(7)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
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        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. 2 para. 6A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 27 Sch. 27 Pt. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151B(1)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
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      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
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        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
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    },
    {
      "type": "words inserted",
      "affected": {
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        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 226(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
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        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 25",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
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      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
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        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 151C(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 19 para. 23(5) Sch. 27 Pt. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    }
  ],
  "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."
}