{
  "url": "https://openlegislation.uk/finance-act-1965/section-45",
  "json_url": "https://openlegislation.uk/finance-act-1965/section-45.json",
  "legislation": "ukpga/1965/25",
  "legislation_title": "Finance Act 1965",
  "legislation_url": "https://openlegislation.uk/finance-act-1965",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Interpretation and other supplemental provisions.",
  "text": "1)–(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(12) Schedule 10 to this Act (administration) shall have effect for the purposes of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. III (ss. 19–45) repealed (except s. 45(12)) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1965/25/section/45",
    "retrieved_at": "2026-10-29T10:57:51.721506+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."
  }
}