{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/introduction.json",
  "legislation": "uksi/1987/1130",
  "legislation_title": "The Inheritance Tax (Double Charges Relief) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 30th June 1987\nLaid before the House of Commons 1st July 1987\nComing into force 22nd July 1987\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 104 of the Finance Act 1986, hereby make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1130/introduction",
    "retrieved_at": "2026-10-29T16:24:37.545550+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."
}