{
  "url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-II",
  "json_url": "https://openlegislation.uk/finance-act-1971/schedule-14/part-II.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "schedule/14/part/II",
  "kind": "part",
  "number": "II",
  "heading": "NEW METHOD OF CHARGING TAX",
  "text": "Section 37.\nChapter\nShort Title\nExtent of Repeal\n1970 c.9\nThe Taxes Management Act 1970.\nIn section 7(2), the words from “or in the case” to the end.\nIn section 8, subsections (5) and (6) and in subsection (8), the words from “which are required” to “standard rate” and the words “for either or both of those purposes.”\nIn section 12(1), the words “at the standard rate”.\nIn section 22, the words “for the purpose of charging surtax”.\nIn section 29, in subsections (4) and (7), the words “at the standard rate.”\nIn section 31(3)(a), the words “assessment to surtax, or any other”.\nIn section 33(2), the words from “including” to “surtax”.\n. . .\nIn section 77(1), the words “chargeable at the standard rate”.\nIn section 91(3), paragraph (a) and in paragraph (b), sub-paragraph (i).\n1970 c.10\nThe Income and Corporation Taxes Act 1970.\n[See 1987edition for these repeals.]\n1970 c.24\nThe Finance Act 1970\n1970 c.54\nThe Income and Corporation Taxes (No.2) Act 1970.\nThese repeals have effect subject to section 38 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words omitted and repealed by Finance (No. 2) Act 1975 (c. 45), s. 75, Sch. 14 Part III"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/schedule/14/part/II",
    "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."
}