{
  "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003",
  "json_url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003.json",
  "id": "uksi/2003/841",
  "title": "The Inheritance Tax (Indexation) Order 2003",
  "short_title": "Inheritance Tax (Indexation) 2003",
  "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 118(1) of the Finance Act 2002 (c. 23) in relation to chargeable transfers made in the year beginning 6th April 2002.",
  "citation": "S.I. 2003/841",
  "type": "uksi",
  "year": "2003",
  "number": "841",
  "version": "current",
  "date": "2003-03-27",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
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      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/pdf/uksi_20030841_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/841/pdfs/uksi_20030841_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "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-order-2003/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/inheritance-tax-indexation-order-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/841",
    "retrieved_at": "2026-10-29T06:27:26.719207+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."
}