{
  "url": "https://openlegislation.uk/land-registration-act-2002/schedule-11/paragraph-17",
  "json_url": "https://openlegislation.uk/land-registration-act-2002/schedule-11/paragraph-17.json",
  "legislation": "ukpga/2002/9",
  "legislation_title": "Land Registration Act 2002",
  "legislation_url": "https://openlegislation.uk/land-registration-act-2002",
  "path": "schedule/11/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Inheritance Tax Act 1984 (c. 51)",
  "text": "In section 238(3) of the Inheritance Tax Act 1984, for paragraph (a) there is substituted—\n“(a) in relation to registered land—\n(i) if the disposition is required to be completed by registration, the time of registration, and\n(ii) otherwise, the time of completion,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/9/schedule/11/paragraph/17",
    "retrieved_at": "2026-10-29T09:19:41.419234+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."
}