{
  "url": "https://openlegislation.uk/sheriff-court-fees-order-1997/article-8",
  "json_url": "https://openlegislation.uk/sheriff-court-fees-order-1997/article-8.json",
  "legislation": "uksi/1997/687",
  "legislation_title": "The Sheriff Court Fees Order 1997",
  "legislation_url": "https://openlegislation.uk/sheriff-court-fees-order-1997",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Modification of fees under this Order",
  "text": "Where the estate of a deceased person is exempt from inheritance tax by virtue of section 154 of the Inheritance Tax Act 1984 (death on active service etc.), the fee payable in respect of an inventory of that estate under paragraph 3(a), (b) or (c) of the Table of Fees shall, where that fee would amount to more than £2.00, be restricted to £2.00.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1984 c. 51."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ssi/2009/89",
      "affecting_title": "The Sheriff Court Fees Amendment Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/687/article/8",
    "retrieved_at": "2026-10-29T12:22:25.032234+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."
}