{
  "url": "https://openlegislation.uk/finance-act-1960/section-7",
  "json_url": "https://openlegislation.uk/finance-act-1960/section-7.json",
  "legislation": "ukpga/Eliz2/8-9/44",
  "legislation_title": "Finance Act 1960",
  "legislation_url": "https://openlegislation.uk/finance-act-1960",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3)(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Matches and Mechanical Lighters Duties Act 1979 (c. 6), s. 9(1), Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 7(2)(5) repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 7(3)(4) repealed by Matches and Mechanical Lighters Duties Act 1979 (c. 6), s. 9(1), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/8-9/44/section/7",
    "retrieved_at": "2026-10-29T11:11:05.080742+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."
  }
}