{
  "url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-II/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-II/paragraph-4.json",
  "legislation": "ukpga/Geo6/7-8/23",
  "legislation_title": "Finance Act 1944",
  "legislation_url": "https://openlegislation.uk/finance-act-1944",
  "path": "schedule/FOURTH/part/II/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "No property shall be deemed for the purposes of section four of the Finance Act, 1894, to be property in which the deceased never had an interest if the deceased would at some time have had an interest therein but for the operation of the law relating to trading with the enemy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. II repealed in relation to any death occurring after 15.4. 1969 subject to s. 40(2) of the repealing Act, by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/part/II/paragraph/4",
    "retrieved_at": "2026-10-29T11:26:46.962669+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."
}