{
  "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-I.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "schedule/14/part/I",
  "kind": "part",
  "number": "I",
  "heading": "OCCUPATIONAL PENSIONS SCHEMES",
  "text": "Section 21.\nChapter\nShort Title\nExtent of Repeal\n1970 c.9\nThe Taxes Management Act 1970.\nIn the Table in section 98(3) the entry (in each column) relating to section 224 of the Taxes Act, but not as regards any penalty incurred before this repeal takes effect.\n1970 c.10\nThe Income and Corporation Taxes Act 1970.\n[See 1987edition for these repeals.]\n1970 c.24\nThe Finance Act 1970.\n[The repeals of theTaxes Management Act 1970took effect on 6th April 1980.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/schedule/14/part/I",
    "retrieved_at": "2026-10-29T10:49:35.798961+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."
}