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  "id": "uksi/1987/1130",
  "title": "The Inheritance Tax (Double Charges Relief) Regulations 1987",
  "short_title": "Inheritance Tax (Double Charges Relief) 1987",
  "long_title": "The Finance Act 1986 by the provisions of section 104 empowered the Board of Inland Revenue to make provision by regulations for avoiding in certain circumstances double charges to inheritance tax in respect of transfers of value and other events occuring on or after 18 March 1986.",
  "citation": "S.I. 1987/1130",
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