{
  "url": "https://openlegislation.uk/finance-act-1971",
  "json_url": "https://openlegislation.uk/finance-act-1971.json",
  "id": "ukpga/1971/68",
  "title": "Finance Act 1971",
  "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": "1971 c. 68",
  "type": "ukpga",
  "year": "1971",
  "number": "68",
  "version": "current",
  "date": "1971-08-05",
  "revised": true,
  "valid_from": "2007-04-06",
  "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-1971/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-1971/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/45.",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-45.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Agricultural machines—vehicles excise duty and customs and excise duty.",
      "url": "https://openlegislation.uk/finance-act-1971/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/810.",
      "kind": "section",
      "number": "8",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-810.",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-12",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "INCOME TAX AND CORPORATION TAX",
      "url": "https://openlegislation.uk/finance-act-1971/part-II",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "CHAPTER I",
      "heading": "GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/13.to20.",
      "kind": "section",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-13.to20.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Occupational pension schemes",
      "url": "https://openlegislation.uk/finance-act-1971/section-21",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "section/2228.",
      "kind": "section",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-2228.",
      "extent": null,
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "CHAPTER II",
      "heading": "SUB-CONTRACTORS IN CONSTRUCTION INDUSTRY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "(Deductions on account of income tax from payments to certain sub-contractors in construction industry.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-29",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "(Exceptions from section 29.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-30",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "(Interpretation of Chapter II.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-31",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "CHAPTER III",
      "heading": "METHOD OF CHARGING INCOME TAX FOR 1973-74 AND SUBSEQUENT YEARS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/32.to36.",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-32.to36.",
      "extent": null,
      "status": "repealed",
      "parent": "part/5"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "Consequential amendments and repeals.",
      "url": "https://openlegislation.uk/finance-act-1971/section-37",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Commencement of Chapter III and transitional provisions.",
      "url": "https://openlegislation.uk/finance-act-1971/section-38",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-39",
      "extent": null,
      "status": "repealed",
      "parent": "part/5"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/40.to54.",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-40.to54.",
      "extent": null,
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "TAX ON CAPITAL GAINS AND ESTATE DUTY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "(Taxation of short-term capital gains.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-56",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "(Exemption or relief for small disposals).",
      "url": "https://openlegislation.uk/finance-act-1971/section-57",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "(Disposal of options.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "(Abolition of charge to capital gains tax on death, etc.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-59",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "(Replacement of business assets.)",
      "url": "https://openlegislation.uk/finance-act-1971/section-60",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/6162.",
      "kind": "section",
      "number": "61",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-6162.",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-63",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-64",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-65",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1971/section-66",
      "extent": null,
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Confirmation of health service agreement with Northern Ireland and U.K. contribution towards cost of certain allowances and benefits in Northern Ireland.",
      "url": "https://openlegislation.uk/finance-act-1971/section-67",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Payments to Banks of England and Ireland in respect of management of Government securities.",
      "url": "https://openlegislation.uk/finance-act-1971/section-68",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Citation, interpretation, construction, extent and repeals.",
      "url": "https://openlegislation.uk/finance-act-1971/section-69",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "OCCUPATIONAL PENSION SCHEMES",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/3/part/I",
      "kind": "part",
      "number": "I",
      "heading": "TRANSITIONAL",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1.to7.",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-3/paragraph-1.to7.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/part/I/crossheading/schemes-approved-under-old-law-taxation-of-refunds-of-contributions-and-commutation-payments",
      "kind": "crossheading",
      "number": null,
      "heading": "Schemes approved under old law Taxation of refunds of contributions and commutation payments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-3/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I/crossheading/schemes-approved-under-old-law-taxation-of-refunds-of-contributions-and-commutation-payments"
    },
    {
      "path": "schedule/3/paragraph/9.to13.",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-3/paragraph-9.to13.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/part/I/crossheading/schemes-approved-under-old-law-taxation-of-refunds-of-contributions-and-commutation-payments"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "AMENDMENTS CONSEQUENTIAL ON NEW METHODS OF CHARGING TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1.to80.",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-1.to80.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/I"
    },
    {
      "path": "schedule/6/part/II",
      "kind": "part",
      "number": "II",
      "heading": "AMENDMENT OF TAXES MANAGEMENT ACT 1970",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-82",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/85",
      "kind": "paragraph",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-85",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/86",
      "kind": "paragraph",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-86",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/87",
      "kind": "paragraph",
      "number": "87",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/88",
      "kind": "paragraph",
      "number": "88",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-88",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/89",
      "kind": "paragraph",
      "number": "89",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-89",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/paragraph/90",
      "kind": "paragraph",
      "number": "90",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-90",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/II"
    },
    {
      "path": "schedule/6/part/III",
      "kind": "part",
      "number": "III",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/91.to93.",
      "kind": "paragraph",
      "number": "91",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-91.to93.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/III"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8. . . . . . . . . . . . . . . . . . . . . . . . .",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "RESTORATION OF DEVELOPMENT VALUE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/paragraph/1.to3.",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-9/paragraph-1.to3.",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-9/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-9/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12. . . . . . . . . . . . . . . . . . . . . . . . ",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Health Service Agreement between Treasury and Ministry of Finance for Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-13/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "ENACTMENTS REPEALED",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/part/I",
      "kind": "part",
      "number": "I",
      "heading": "OCCUPATIONAL PENSIONS SCHEMES",
      "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/II",
      "kind": "part",
      "number": "II",
      "heading": "NEW METHOD OF CHARGING TAX",
      "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/III",
      "kind": "part",
      "number": "III",
      "heading": "BETTERMENT LEVY",
      "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "CASE VII",
      "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/part/VII",
      "kind": "part",
      "number": "VII",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-VII",
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68",
    "retrieved_at": "2026-10-28T17:33:31.129297+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."
  }
}