{
  "url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1009",
  "legislation_title": "The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/post-office-horizon-shortfall-scheme-and-group-litigation-order-compensation-payments-inheritance-tax-relief-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INHERITANCE TAX\nMade 14th September 2023\nLaid before the House of Commons 18th September 2023\nComing into force 9th October 2023\nThe Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 5(7) of Schedule 15 to the Finance Act 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2020 c. 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1009/introduction",
    "retrieved_at": "2026-10-28T21:40:32.519884+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."
}