{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-108",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-108.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Successions.",
  "text": "For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person—\n(a) he shall be deemed to have owned it from the date of the death, and\n(b) if that other person was his spouse or civil partner he shall also be deemed to have owned it for any period during which the spouse or civil partner owned it.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 108(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), {19)}"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/108",
    "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."
}