{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-A1/paragraph-7A",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-A1/paragraph-7A.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/A1/paragraph/7A",
  "kind": "paragraph",
  "number": "7A",
  "heading": null,
  "text": "In this Schedule “relevant UK property” means—\n(a) UK agricultural property, or\n(b) a UK residential property interest.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. A1 paras. 7A, 7B and cross-headings inserted (with effect in accordance with Sch. 12 para. 20 of the amending Act) by Finance Act 2026 (c. 11), Sch. 12 paras. 18(5), 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/A1/paragraph/7A",
    "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."
}