{
  "url": "https://openlegislation.uk/national-heritage-act-1980/section-12",
  "json_url": "https://openlegislation.uk/national-heritage-act-1980/section-12.json",
  "legislation": "ukpga/1980/17",
  "legislation_title": "National Heritage Act 1980",
  "legislation_url": "https://openlegislation.uk/national-heritage-act-1980",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Approval of property for acceptance in satisfaction of tax.",
  "text": "(1) . . .\n(2) The power of the Commissioners of Inland Revenue to accept property in satisfaction of estate duty under the provisions mentioned in subsection (3) of section 8 above shall not be exercisable except with the agreement of the Secretary of State; and the Secretary of State shall exercise the functions conferred on the Treasury by the provisions mentioned in paragraphs (b) and (c) of that subsection. . . .\n(3) Any question whether an object or collection or group of objects is pre-eminent shall be determined under the provisions mentioned in section 8(3)(b) or (c) above in the same way as under section 230(4) of the Capital Transfer Tax Act 1984.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 12(1) repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 12(2) substituted (3. 7. 1992) by S.I. 1992/1311, art. 12(2), Sch. 2 para. 5(2)(a)."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words substituted by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 276, Sch. 8 para. 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/17/section/12",
    "retrieved_at": "2026-10-29T10:16:11.727774+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."
}