{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-7",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-7.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Time for payment of tax.",
  "text": "Capital gains tax assessed on any person in respect of gains accruing in any year shall be payable by that person on or before 1st December following the end of that year, or at the expiration of a period of thirty days beginning with the date of the issue of the notice of assessment, whichever is the later.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Finance Act 1980 (c. 48, SIF 63:2), s. 61(2) for 1980–81 et seq."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "See Finance Act 1989 (c. 26, SIF 63:2), s. 134"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/section/7",
    "retrieved_at": "2026-10-29T10:18:25.768570+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."
}