{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-4/paragraph-18",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-4/paragraph-18.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/4/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In paragraphs 16(2) and 17(4) above the references to the amount on which tax would be charged are references to the amount on which it would be charged apart from—\n(a) paragraph (b) of section 65(2) of this Act, and\n(b) Chapters I and II of Part V of this Act;\nand the references to the amount on which tax is charged are references to the amount on which it would be charged apart from that paragraph and those Chapters.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/18",
    "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."
}