{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-2.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Where a person who has made a chargeable transfer other than a potentially exempt transfer) before a reduction dies after that reduction (or after that and one or more subsequent reductions) and within seven years of the transfer, additional tax shall be chargeable by reason of his death only if, and to the extent that, it would have been so chargeable if . . . the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had applied to that transfer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Finance Act 1986 Sch. 19 para. 37(4)(b)with effect from 18March 1986."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Finance Act 1986 Sch. 19, para. 37(4)(a),with effect from 18March 1986.Originally“three years”."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Repealed by Finance Act 1986 s. 101(3), Sch. 19, para. 37(4)(c)and Sch. 23, Part X,with effect from 18March 1986."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Finance Act 1986 Sch. 19, para. 37(1)(b),with effect from 18March 1986.Originally“the Tables.”"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/2",
    "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."
}