{
  "url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/regulation-6",
  "json_url": "https://openlegislation.uk/inheritance-tax-avoidance-schemes-prescribed-descriptions-of-arrangements-regulations-2017/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Revocation of the Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011",
  "text": "(1) The Inheritance Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2011 are revoked.\n(2) In regulation 4(5) of the Tax Avoidance Schemes (Information) Regulations 2012, in the definition of “the IHT Arrangements Regulations”, for “2011” substitute “2017”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2011/170."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2012/1836."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1172/regulation/6",
    "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."
}