{
  "url": "https://openlegislation.uk/finance-act-1960/section-6872.",
  "json_url": "https://openlegislation.uk/finance-act-1960/section-6872..json",
  "legislation": "ukpga/Eliz2/8-9/44",
  "legislation_title": "Finance Act 1960",
  "legislation_url": "https://openlegislation.uk/finance-act-1960",
  "path": "section/6872.",
  "kind": "section",
  "number": "68—72",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 68–72 repealed (in relation to tax for the year 1970-71 and subsequent years of assessment, and for companies accounting periods ending after 5.4.1970) by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16; and subject to a modification of s. 72 (10.8.1995) by S.I. 1992/1655, reg. 3A (as inserted (10.8.1995) by S.I. 1995/1916, reg. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/8-9/44/section/6872.",
    "retrieved_at": "2026-10-29T11:11:05.080742+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."
}