{
  "url": "https://openlegislation.uk/finance-act-1966",
  "json_url": "https://openlegislation.uk/finance-act-1966.json",
  "id": "ukpga/1966/18",
  "title": "Finance Act 1966",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1966 c. 18",
  "type": "ukpga",
  "year": "1966",
  "number": "18",
  "version": "current",
  "date": "1966-08-03",
  "revised": true,
  "valid_from": "2012-07-17",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1966/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Reliefs for shipbuilders in respect of certain duties.",
      "url": "https://openlegislation.uk/finance-act-1966/section-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4, 5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10, 11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/I/crossheading/duties-relating-to-betting-and-gamingn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties relating to betting and gaming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "General Betting Duty.",
      "url": "https://openlegislation.uk/finance-act-1966/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-relating-to-betting-and-gamingn1"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-13",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/duties-relating-to-betting-and-gamingn1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/duties-relating-to-betting-and-gamingn1"
    },
    {
      "path": "part/I/crossheading/duties-relating-to-betting-and-gamingn2",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties relating to betting and gaming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Additional or supplementary provisions as to duties on betting or gaming.",
      "url": "https://openlegislation.uk/finance-act-1966/section-15",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/duties-relating-to-betting-and-gamingn2"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-16",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/duties-relating-to-betting-and-gamingn2"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17—25",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-17",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "CORPORATION TAX ACTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-26",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Amendments of Corporation Tax Acts.",
      "url": "https://openlegislation.uk/finance-act-1966/section-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-28",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31, 32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-31",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33, 34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-33",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35—39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-35",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-40",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41, 42",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-41",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-43",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-44",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Harbour reorganisation schemes: corporation tax and stamp duty.",
      "url": "https://openlegislation.uk/finance-act-1966/section-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-46",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-47",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-48",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49—51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-49",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1966/section-52",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Short title, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1966/section-53",
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Reliefs For Shipbuilders",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Determination of Open Market Value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Reductions in Purchase Price or Open Market Value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2.. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Supplementary Provisions as to Duties relating to Betting and Gaming",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Duties relating to Betting",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1—5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-3/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-3/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7—26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-3/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4.. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Amendments of Corporation Tax Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1—18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-5/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/crossheading/transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional relief for company with overseas trading income which is a member of a group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-5/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group"
    },
    {
      "path": "schedule/5/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-5/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5/crossheading/transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Administration of Corporation Tax Acts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1—13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-6/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation",
      "kind": "crossheading",
      "number": null,
      "heading": "Priority of corporation tax and other tax in liquidation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-6/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation"
    },
    {
      "path": "schedule/6/paragraph/15",
      "kind": "paragraph",
      "number": "15—22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-6/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/priority-of-corporation-tax-and-other-tax-in-liquidation"
    },
    {
      "path": "schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional relief for existing companies with overseas trading income",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-6/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income"
    },
    {
      "path": "schedule/6/paragraph/24",
      "kind": "paragraph",
      "number": "24—27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-6/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/transitional-relief-for-existing-companies-with-overseas-trading-income"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7.. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8.. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9.. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11.. . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12.. . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1966/schedule-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "REPEALS",
      "url": "https://openlegislation.uk/finance-act-1966/schedule-13",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/18",
    "retrieved_at": "2026-10-29T10:56:37.194784+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."
  }
}