{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-1A/paragraph-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-1A/paragraph-4.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/1A/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "The donated amount, for a component of the estate, is so much of the value transferred by the relevant transfer as (in total) is attributable to property that—\n(a) forms part of that component, and\n(b) is property in relation to which section 23(1) applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/1A/paragraph/4",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "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."
}