{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-8",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Equal calculations of tax—special rule",
  "text": "Where the total tax chargeable as a consequence of death under the two separate calculations provided for by any of regulation 4(4), 5(3), 6(3) or 7(4) is equal in amount the first of those calculations shall be treated as producing a higher amount for the purposes of the regulation concerned.",
  "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/8",
    "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."
}