{
  "url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1172",
  "legislation_title": "The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Inheritance Tax\nMade 29th November 2017\nLaid before the House of Commons 30th November 2017\nComing into force 1st April 2018\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 317(2) was amended by paragraph 8 of Schedule 17 to the Finance Act 2010 (c. 13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1172/introduction",
    "retrieved_at": "2026-10-28T23:05:43.799030+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."
}