{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-6",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Double charges—liabilities subject to abatement and death",
  "text": "(1) This regulation applies in the circumstances to which paragraph (c) of section 104(1) of the 1986 Act refers where the conditions (“specified conditions”) of paragraph (2) are fulfilled.\n(2) The specified conditions to which paragraph (1) refers are—\n(a) a transfer of value which is or proves to be a chargeable transfer (“the transfer”) is made on or after 18th March 1986 by an individual (“the deceased”) by virtue of which the estate of the transferee is increased or by virtue of which property becomes comprised in a settlement of which the transferee is a trustee, and\n(b) at any time before his death the deceased incurs a liability to the transferee (“the liability”) which is a liability subject to abatement under the provisions of section 103 of the 1986 Act in determining the value transferred by a chargeable transfer (under section 4).\n(3) Where the specified conditions are fulfilled there shall be calculated, separately in accordance with sub-paragraphs (a) and (b), the total tax chargeable as a consequence of the death of the deceased—\n(a) disregarding so much of the value transferred by the transfer—\n(i) as is attributable to the property by reference to which the liability falls to be abated, and\n(ii) as is equal to the amount of the abatement of the liability, and\n(b) taking account both of the value transferred by the transfer and of the liability.\n(4) (a) Whichever of the two amounts of tax calculated under paragraph (3)(a) or (b) is the lower amount shall be treated as reduced to nil but, subject to sub-paragraph (b), the higher amount shall be payable,\n(b) where the amount calculated under paragraph (3)(a) is higher than the amount calculated under paragraph (3)(b)—\n(i) only so much of that higher amount shall be payable as remains after deducting, as a credit, from that amount a sum equal to so much of the tax paid—\n(a) as became payable before the death of the deceased, and\n(b) as is attributable to the value disregarded under paragraph (3)(a), and\n(c) as does not exceed the difference between the amount of tax calculated under paragraph (3)(a) and the amount of tax that would have fallen to be calculated under paragraph (3)(b) if the liability had been taken into account, and\n(ii) so much of the value transferred by the transfer to which paragraph (2)(a) refers—\n(a) as is attributable to property by reference to which the liability is abated, and\n(b) as is equal to the amount of the abatement of the liability,\nshall (except in relation to chargeable transfers which were chargeable to tax, when made by the deceased, for the purposes of an occasion which occurred before the death of the deceased on which tax was chargeable under section 64 or 65) be treated as reduced to a nil amount for all the purposes of the 1984 Act.\n(5) Where there is a number of transfers made by the deceased which are relevant to the liability to which paragraph (2)(b) applies the provisions of this regulation shall apply to those transfers taking them in reverse order of their making, that is to say, taking the latest first and the earliest last, but only to the extent that in aggregate the value of those transfers does not exceed the amount of the abatement to which paragraph (2)(b) refers.\n(6) Part III of the Schedule to these Regulations provides examples of the operation of this regulation.",
  "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/6",
    "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."
}