{
  "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-82",
  "json_url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-82.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "schedule/6/paragraph/82",
  "kind": "paragraph",
  "number": "82",
  "heading": null,
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 82 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 132, Sch. 19 Part Vwhere a notice to deliver a return was, or falls to be, given after 5April 1990."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/schedule/6/paragraph/82",
    "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."
}