{
  "url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-2005/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "General",
  "text": "(1) These Regulations apply in the circumstances specified in regulation 3.\n(2) They apply for the purposes of paragraph (d) of section 104(1) of the Finance Act 1986 (which refers to circumstances appearing to the Commissioners to be circumstances similar to those referred to in paragraphs (a) to (c) of that provision).\n(3) To the extent specified in regulation 4, these Regulations apply for the avoidance of double charges to tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3441/regulation/2",
    "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."
}