{
  "url": "https://openlegislation.uk/finance-act-1961/section-32",
  "json_url": "https://openlegislation.uk/finance-act-1961/section-32.json",
  "legislation": "ukpga/Eliz2/9-10/36",
  "legislation_title": "Finance Act 1961",
  "legislation_url": "https://openlegislation.uk/finance-act-1961",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "Excess profits tax, excess profits levy and special contribution: terminal date for making assessments.",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 32 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), s. 1(1), Sch. 1 Pt. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/9-10/36/section/32",
    "retrieved_at": "2026-10-29T11:10:18.137477+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."
}