{
  "url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010/introduction.json",
  "legislation": "uksi/2010/51",
  "legislation_title": "The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-qualifying-non-uk-pension-schemes-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Inheritance Tax\nMade 12th January 2010\nLaid before the House of Commons 14th January 2010\nComing into force 15th February 2010\nThe Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by section 271A of the Inheritance Tax Act 1984 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1984 c. 51; section 271A was inserted by section 92 and paragraph 18 of Schedule 29 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/51/introduction",
    "retrieved_at": "2026-10-29T02:56:05.128005+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."
}