{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/schedule/part-I",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/schedule/part-I.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": "schedule/part/I",
  "kind": "part",
  "number": "I",
  "heading": null,
  "text": "Jul 1987\nA makes PET of £100,000 to B.\nJul 1988\nA makes gift into discretionary trust of £95,000.\nTax paid £750\nJan 1989\nA makes further gift into same trust of £45,000.\nTax paid £6,750\nJan 1990\nB dies and the 1987 PET returns to A.\nApr 1991\nA dies. His death estate of £300,000 includes the 1987 PET returned to him in 1990, which is still worth £100,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1130/schedule/part/I",
    "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."
}