{
  "url": "https://openlegislation.uk/finance-act-1967/section-37",
  "json_url": "https://openlegislation.uk/finance-act-1967/section-37.json",
  "legislation": "ukpga/1967/54",
  "legislation_title": "Finance Act 1967",
  "legislation_url": "https://openlegislation.uk/finance-act-1967",
  "path": "section/37",
  "kind": "section",
  "number": "37",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 37 repealed with savings by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1967/54/section/37",
    "retrieved_at": "2026-10-28T17:36:04.559760+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."
  }
}