{
  "url": "https://openlegislation.uk/finance-act-1970/section-7",
  "json_url": "https://openlegislation.uk/finance-act-1970/section-7.json",
  "legislation": "ukpga/1970/24",
  "legislation_title": "Finance Act 1970",
  "legislation_url": "https://openlegislation.uk/finance-act-1970",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": null,
  "text": "1)–(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6)(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 7(1)–(4)(6)(7) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 7(5)(8) repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/24/section/7",
    "retrieved_at": "2026-10-29T10:51:17.153260+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."
  }
}