{
  "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-85",
  "json_url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-85.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "schedule/6/paragraph/85",
  "kind": "paragraph",
  "number": "85",
  "heading": null,
  "text": "In section 31(3)—\n(a) in paragraph (a) the words “assessment to surtax, or any other” shall be omitted;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and\n(c) after the paragraphs there shall be added the words “or if the appeal involves any question as to the application of section 30, Part XV or Part XVI of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 paras. 84(a), 85(b) repealed by Finance Act 1972 (c. 41), s. 134, Sch. 28 Part VI"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of s. 69(3) and Sch. 6 paras. 84, 85 is in the form in which it was originally enacted: it was not wholly reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/schedule/6/paragraph/85",
    "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."
}