{
  "url": "https://openlegislation.uk/finance-act-1972/section-78",
  "json_url": "https://openlegislation.uk/finance-act-1972/section-78.json",
  "legislation": "ukpga/1972/41",
  "legislation_title": "Finance Act 1972",
  "legislation_url": "https://openlegislation.uk/finance-act-1972",
  "path": "section/78",
  "kind": "section",
  "number": "78",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 78 repealed by Finance Act 1974 (c. 30), s. 20(1), 57(6), Sch. 14 Part. II except where the right referrd to was exercised before 27 March 1974"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1972/41/section/78",
    "retrieved_at": "2026-10-28T17:32:53.431086+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."
  }
}