{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/introduction.json",
  "legislation": "uksi/2005/3441",
  "legislation_title": "The Inheritance Tax (Double Charges Relief) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 14th December 2005\nLaid before the House of Commons 14th December 2005\nComing into force 4th January 2006\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 104 of the Finance Act 1986, and now exercisable by them, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5 a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3441/introduction",
    "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."
}