{
  "url": "https://openlegislation.uk/finance-act-1949/section-7",
  "json_url": "https://openlegislation.uk/finance-act-1949/section-7.json",
  "legislation": "ukpga/Geo6/12-13-14/47",
  "legislation_title": "Finance Act 1949",
  "legislation_url": "https://openlegislation.uk/finance-act-1949",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": null,
  "text": "1),(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 7(1)(2)(4) repealed by Finance Act 1951 (c. 43), s. 44(9), Sch. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 7(3) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/12-13-14/47/section/7",
    "retrieved_at": "2026-10-29T11:20:32.184013+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."
  }
}