{
  "url": "https://openlegislation.uk/finance-act-1970/section-27",
  "json_url": "https://openlegislation.uk/finance-act-1970/section-27.json",
  "legislation": "ukpga/1970/24",
  "legislation_title": "Finance Act 1970",
  "legislation_url": "https://openlegislation.uk/finance-act-1970",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 27 repealed (6.4.1992 with effect as mentioned in s. 289(1) of 1992 c. 12) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with s. 201(3), Sch. 11 paras. 22, 26(2), 27)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/24/section/27",
    "retrieved_at": "2026-10-29T10:51:17.153260+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."
}