{
  "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/2025/8",
  "count": 82,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 75(4)(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 60(3)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(8)(9)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 60(2)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(6A)(6B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 59(3)(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(1)(c) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 60(2)(a)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 75(2)(d) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 60(3)(a)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13(4A)(4B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 59(2)(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 59(4)(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13(2)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(4)(d)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. A1 para. 8(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 1 para. 7",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(4)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13(2)(c)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 124C",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 61(1)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13(2)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13(2)(d)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(4)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28(4)(c)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 58(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 48ZA",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 45(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 48 heading",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 45(2)(a)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 24(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 157(3)(a)-(d) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 54(2C)(2D)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 81(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 15(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA(8)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 24(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 155(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 20",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 64(1B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(7A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 81B",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 16",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 28A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 7",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 53(4A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 53(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 8D(9)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 4",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 218(1)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 22",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 64(1BZA)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 81(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 15(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. A1 para. 1",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 29(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 74A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 136(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 19",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 6A-6C",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 44(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(6)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 6(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 3",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. 4 para. 10(8)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 30",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 157(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 21(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(8)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(6)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 94(2)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 18",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 157(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 21(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 54(2B)(e)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 74A(1)(b)(i)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 12(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 64(1BA)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(7C)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(8ZA)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(7)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 80(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 155(5B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 20",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 75A(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 13",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "Sch. A1 para. 5(2)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 29(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(7B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 74A(1)(ba)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 12(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 18(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 6",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(7)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZC-267ZF",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 27",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZB(4)(a)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 25",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 23",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 6(1A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 44(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 13A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 5",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 5(1B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 2",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA(8)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 24(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 54(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 6(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 44(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 82",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 17",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 48(3)-(3F)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 45(2)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 65(8A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 11(8)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 82A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 17",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "s. 272 renumbered as s. 272(1)",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272(1)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 28(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZB",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 26",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2032-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 267ZA",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 13 para. 26",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2032-04-06"
    }
  ],
  "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."
}