HTML Code

<!DOCTYPE html>
<html lang="en">
<head>
  <title>scroll-margin: inherit</title>
  <style>
    .outer {
      scroll-margin: 32px;
    }
    .box {
      height: 160px;
      overflow: auto;
    }
    section {
      height: 160px;
      scroll-margin: inherit;
    }
  </style>
</head>
<body>
  <div class="outer">
    <p><a href="#b">Go to B</a></p>
    <div class="box">
      <section id="a">A</section>
      <section id="b">B</section>
    </div>
  </div>
</body>
</html>

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CSS scroll-margin Property — inherit