{
  "url": "https://openlegislation.uk/finance-act-1971/section-1",
  "json_url": "https://openlegislation.uk/finance-act-1971/section-1.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1 repealed by European Communities Act 1972 (c. 68), s. 4, Sch. 3 Pt. I; Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. I"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/section/1",
    "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."
  }
}