{
  "url": "https://openlegislation.uk/inheritance-tax-indexation-order-1988/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-indexation-order-1988/introduction.json",
  "legislation": "uksi/1988/505",
  "legislation_title": "The Inheritance Tax (Indexation) Order 1988",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-indexation-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 15th March 1988\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; and section 8(1) was disapplied in relation to chargeable transfers made in the year beginning 6th April 1987 by section 57(1) of the Finance Act 1987 (c. 16). 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/1988/505/introduction",
    "retrieved_at": "2026-10-29T16:09:35.382314+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."
}