{
  "url": "https://openlegislation.uk/inheritance-tax-settled-property-income-yield-order-2000/article-4",
  "json_url": "https://openlegislation.uk/inheritance-tax-settled-property-income-yield-order-2000/article-4.json",
  "legislation": "uksi/2000/174",
  "legislation_title": "The Inheritance Tax (Settled Property Income Yield) Order 2000",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-settled-property-income-yield-order-2000",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "The rate prescribed as the lower rate for the purposes of section 50 of the Inheritance Tax Act 1984 is the rate that is equal to the rate of the All-Share actual dividend yield shown in the indices which are known as the “FTSE Actuaries Share Indices” and which are produced either—\n(a) for the date on which the value in question is to be determined, or, if those indices are not produced for that date,\n(b) for the latest date preceding that date for which those indices are produced.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/174/article/4",
    "retrieved_at": "2026-10-29T09:22:22.910097+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."
}