{
  "url": "https://openlegislation.uk/inheritance-tax-indexation-order-1987/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-indexation-order-1987/introduction.json",
  "legislation": "uksi/1987/435",
  "legislation_title": "The Inheritance Tax (Indexation) Order 1987",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-indexation-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 17th March 1987\nThe Treasury, in pursuance of section 8(4) of the Inheritance Tax Act 1984, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51; section 8 was amended by section 101(3) of, and Schedule 19 paragraph 3 to, the Finance Act 1986 (c. 41) with respect to transfers of value made, and other events occurring, on or after 18th March 1986 subject to Part II of Schedule 19. By virtue of section 100(1) and (2) of the Finance Act 1986 on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/435/introduction",
    "retrieved_at": "2026-10-29T16:29:46.649449+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."
}