{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005.json",
  "id": "uksi/2005/3441",
  "title": "The Inheritance Tax (Double Charges Relief) Regulations 2005",
  "short_title": "Inheritance Tax (Double Charges Relief) 2005",
  "long_title": "Section 104 of the Finance Act 1986 confers power to make provision by regulations for avoiding double charges to inheritance tax with respect to transfers of value made, and other events occurring, on or after 18th March 1986. Those powers were exercised in the Inheritance Tax (Double Charges Relief) Regulations 1987 (S.I. 1987/1130) and in the Charge to Income Tax by Reference to Enjoyment of Property Previously Owned Regulations 2005 (S.I. 2005/724) (see regulation 6 of those Regulations). Those powers are further exercised in these Regulations.",
  "citation": "S.I. 2005/3441",
  "type": "uksi",
  "year": "2005",
  "number": "3441",
  "version": "current",
  "date": "2005-12-14",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "General",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-2",
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      "parent": null
    },
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      "path": "regulation/3",
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      "heading": "Circumstances in which these Regulations apply",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Avoidance of double charge: amounts to be calculated",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/signature",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/note",
      "extent": null,
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    }
  ],
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      "date": "2008-12-09",
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      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/pdf/uksi_20053441_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/3441/pdfs/uksi_20053441_en.pdf"
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      "title": "Explanatory Memorandum",
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      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/pdf/uksiem_20053441_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/3441/pdfs/uksiem_20053441_en.pdf"
    }
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1986/41",
      "title": "Finance Act 1986",
      "url": "https://openlegislation.uk/finance-act-1986",
      "provisions": [
        "section/104"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3441",
    "retrieved_at": "2026-10-29T04:40:42.392568+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."
}