{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-8",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-8.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/8/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 38 of the Finance Act 1977—\n(a) in subsection (1) for the words “a direction has effect under section 93 of the Finance Act 1982” there shall be substituted the words “a direction has effect under paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and\n(b) in subsection (5)(a) for the words “the said section 93” there shall be substituted the words “the said paragraph 1”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1977 c.36."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/8",
    "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."
}