{
  "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/2015/11",
  "count": 8,
  "effects": [
    {
      "type": "substituted for s. 6(1B)",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 6(1B)(1BA)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 74(1)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 155A and cross-heading",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 75(4)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 154(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
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        "title": "Finance Act 2015",
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        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 154(2)(c) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
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        "provisions": "s. 75(3)(c)",
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      },
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      "in_force_date": "2015-03-26"
    },
    {
      "type": "inserted",
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        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 154(1A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 75(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
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    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 153A and cross-heading",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 75(2)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 154(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 75(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 154(2A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 75(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-03-26"
    }
  ],
  "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."
}