{
  "url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/regulation-5",
  "json_url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prescribed description of arrangements in relation to inheritance tax",
  "text": "(1) Arrangements are excepted from being prescribed under regulation 3 if they—\n(a) implement a proposal which has been implemented by related arrangements; and\n(b) are substantially the same as the related arrangements.\n(2) In this regulation “related arrangements” means arrangements which—\n(a) were entered into before 1st April 2018; and\n(b) at the time they were entered into, accorded with established practice of which HMRC had indicated their acceptance.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1172/regulation/5",
    "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."
}