{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/schedule/part-III",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/schedule/part-III.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/III",
  "kind": "part",
  "number": "III",
  "heading": null,
  "text": "Nov 1987\nX makes a PET of cash of £95,000 to Y.\nDec 1987\nY makes a loan to X of £95,000.\nMay 1988\nX makes a gift into discretionary trust of £20,000.\nApr 1993\nX dies. His death estate is worth £182,000. A deduction of £95,000 is claimed for the loan from Y.",
  "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/III",
    "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."
}