{
  "url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986/article-10",
  "json_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986/article-10.json",
  "legislation": "uksi/1986/2289",
  "legislation_title": "The Rules of the Supreme Court (Amendment No. 3) 1986",
  "legislation_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "Order 91 shall be further amended as follows.\n(1) In rule 1 for the words “or paragraph 10 of Schedule 4 to the Finance Act 1975;” there shall be substituted the words “, section 225 of the Inheritance Tax Act 1984 or Regulation 11 of the Stamp Duty Reserve Tax (Administration) Regulations 1986;”, and for the words “paragraph 7(3), 32(3) or 35(2) of Schedule 4 to the Finance Act 1975” there shall be substituted the words “section 222(3), 249(2) or 251(2) of the Inheritance Tax Act 1984 or Regulation 8 of the Stamp Duty Reserve Tax (Administration) Regulations 1986”.\n(2) For the heading to rule 2 there shall be substituted the following heading\n“ Appeal under section 222 of the Inheritance Tax Act 1984”.\n(3) In rule 2(1) for the words from “paragraph 7(3)” to “Act 1975” there shall be substituted the words “section 222(3) of the Inheritance Tax Act 1984 or Regulation 8 of the Stamp Duty Reserve Tax (Administration) Regulations 1986”.\n(4) In rule 2(2) for the words “paragraph 6 of the said Schedule” there shall be substituted the words “section 221 of the said Act or Regulation 6 of the said Regulations”.\n(5) In rule 2(2) and rule 2(4) for the words “paragraph 7(1) of the said Schedule” there shall be substituted the words “section 222(1) of the said Act or Regulation 8(1) of the said Regulations”.\n(6) In rule 3 for the words from “paragraph 10” to “Act 1975” there shall be substituted the words “section 225 of the Inheritance Tax Act 1984 or Regulation 11 of the Stamp Duty Reserve Tax (Administration) Regulations 1986”.\n(7) In rule 5(1) and rule 5(3)(a) for the words “paragraph 32(3) or 35(2) of Schedule 4 to the Finance Act 1975” there shall be substituted the words “section 249(2) or 251(2) of the Inheritance Tax Act 1984”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "renamed by s. 100 Finance Act 1986 (c. 41)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/2289/article/10",
    "retrieved_at": "2026-10-29T16:34:54.974979+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."
}