{
  "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/2024/1048",
  "count": 4,
  "effects": [
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 89A(5)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2024/1048",
        "title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
        "provisions": "art. 7(3)(a)(i)",
        "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 74(4)(d) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2024/1048",
        "title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
        "provisions": "art. 7(2)",
        "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 89A(8)",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2024/1048",
        "title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
        "provisions": "art. 7(3)(b)",
        "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1984/51",
        "title": "Inheritance Tax Act 1984",
        "provisions": "s. 89A(5)(e) and word",
        "url": "https://openlegislation.uk/inheritance-tax-act-1984"
      },
      "affecting": {
        "id": "uksi/2024/1048",
        "title": "The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024",
        "provisions": "art. 7(3)(a)(ii)",
        "url": "https://openlegislation.uk/social-security-scotland-act-2018-disability-assistance-consequential-modifications-order-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-21"
    }
  ],
  "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."
}