{
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    "id": "ukpga/1984/51",
    "title": "Inheritance Tax Act 1984",
    "short_title": "Inheritance Tax Act 1984",
    "citation": "1984 c. 51",
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  },
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        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
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        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
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      },
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    {
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        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 8M(3)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
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        "provisions": "Sch. 15 para. 12(4)(a)",
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  ],
  "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."
}