{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-6.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Where tax is chargeable under paragraph 8 of Schedule 4 to this Act on any occasion after a reduction and the rate at which it is charged falls to be determined under paragraph 14 of that Schedule by reference to a death which occurred before that reduction (or before that and one or more other reductions) paragraph 14 shall apply as if the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of the death.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "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/6",
    "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."
}