{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-82",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-82.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/82",
  "kind": "section",
  "number": "82",
  "heading": "Excluded property : property to which section 81 applies (old cases)",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 82 omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 17, 45(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 82 heading inserted (with effect in accordance with s. 74(5) of the amending Act) by Finance Act 2020 (c. 14), s. 74(3)(f)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/82",
    "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."
}