{
  "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993",
  "json_url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993.json",
  "id": "uksi/1993/2949",
  "title": "The Inheritance Tax (Indexation) (No. 2) Order 1993",
  "short_title": "Inheritance Tax (Indexation) 1993",
  "long_title": "This Order, made under section 8 of the Inheritance Tax Act 1984 (formerly the Capital Transfer Tax Act 1984) (“section 8”) substitutes a new Table of rate bands and rates in Schedule 1 to that Act for the Table which was substituted by section 72(1) of the Finance (No. 2) Act 1992 and applied, by section 196 of the Finance Act 1993, to chargeable transfers made in the year beginning 6th April 1993.",
  "citation": "S.I. 1993/2949",
  "type": "uksi",
  "year": "1993",
  "number": "2949",
  "version": "current",
  "date": "1993-11-30",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
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      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-indexation-no-2-order-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2949",
    "retrieved_at": "2026-10-29T13:46:11.451874+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."
}