{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-3",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Introductory",
  "text": "These Regulations provide for the avoidance, to the extent specified, of double charges to tax arising with respect to specified transfers of value made, and other events occurring, on or after 18th March 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1130/regulation/3",
    "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."
}