{
  "url": "https://openlegislation.uk/finance-act-1946/section-62",
  "json_url": "https://openlegislation.uk/finance-act-1946/section-62.json",
  "legislation": "ukpga/Geo6/9-10/64",
  "legislation_title": "Finance Act 1946",
  "legislation_url": "https://openlegislation.uk/finance-act-1946",
  "path": "section/62",
  "kind": "section",
  "number": "62",
  "heading": "Abolition of land tax assessors and income tax assessors, etc.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4), (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 62(1)(4)(5) repealed by Income Tax Act 1952 (c. 10), Sch. 25"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 62(2) repealed (6.4.2013) by Finance Act 2012 (c. 14), Sch. 39 para. 54(1)(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 62(3) repealed (6.4.2013) by Finance Act 2012 (c. 14), Sch. 39 para. 54(1)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/section/62",
    "retrieved_at": "2026-10-29T11:24:46.401211+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."
}