{
  "url": "https://openlegislation.uk/finance-act-1946/section-45",
  "json_url": "https://openlegislation.uk/finance-act-1946/section-45.json",
  "legislation": "ukpga/Geo6/9-10/64",
  "legislation_title": "Finance Act 1946",
  "legislation_url": "https://openlegislation.uk/finance-act-1946",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Payments for technical education.",
  "text": "The provisions of Part III of this Act providing for deductions for income tax purposes of payments for the purposes of technical education shall not apply for the purposes of excess profits tax . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Finance Act 1947 (c. 35), s. 74, Sch. 11 Pt. II"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of s. 45 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/section/45",
    "retrieved_at": "2026-10-28T17:49:11.002652+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}