{
  "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": "uksi/2009/56",
  "count": 40,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 79A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 111(2)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 79A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 111(3)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219(1A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 112(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 252 heading",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 124(2)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "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": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 125(3)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 251",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 123",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 79A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 111(2)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219B(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 113(2)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(4ZA)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(5)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 224",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 118",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219B(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 113(3)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219B(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 113(2)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 223",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 116",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(4A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(6)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219(1A)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 112(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 249(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 122(2)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 272",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 125(2)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 223A-223I",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 117",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 249(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 122(4)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(4)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 35A(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 109(4)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 225",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 119",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(4)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(4B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(7)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 79A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 111(3)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 35A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 109(3)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 245A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 121",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 221 cross-heading",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 114",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 79A(4)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 111(4)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(2)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 222(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 115(3)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted for s. 249(3)",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 249(3)-(3B)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 122(3)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 35A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 109(2)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 35A(2)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 109(2)(b)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 252",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 124(3)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 219B(6)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 113(4)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 54A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 110",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 225A",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 119",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 35A(3)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 109(3)(a)",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 245(2)(b)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2009/56",
        "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
        "provisions": "Sch. 1 para. 120",
        "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    }
  ],
  "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."
}