{
  "url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017",
  "json_url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017.json",
  "id": "uksi/2017/1172",
  "title": "The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017",
  "short_title": "Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) 2017",
  "long_title": "These Regulations prescribe the descriptions of arrangements that lead to an inheritance tax advantage, so as to be notifiable arrangements for the purposes of Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes).",
  "citation": "S.I. 2017/1172",
  "type": "uksi",
  "year": "2017",
  "number": "1172",
  "version": "current",
  "date": "2017-11-29",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/introduction",
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      "heading": "Prescribed description of arrangements in relation to inheritance tax",
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      "heading": "Prescribed description of arrangements in relation to inheritance tax",
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      "heading": "Revocation of the Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011",
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      "heading": "Explanatory note",
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    }
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      "date": "2017-11-30",
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        "section/306",
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    }
  ],
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    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1172",
    "retrieved_at": "2026-10-28T23:05:43.799030+00:00"
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  "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."
}