{
  "url": "https://openlegislation.uk/finance-act-1974/schedule-3/part-I/crossheading-definition-of-current-use-value",
  "json_url": "https://openlegislation.uk/finance-act-1974/schedule-3/part-I/crossheading-definition-of-current-use-value.json",
  "legislation": "ukpga/1974/30",
  "legislation_title": "Finance Act 1974",
  "legislation_url": "https://openlegislation.uk/finance-act-1974",
  "path": "schedule/3/part/I/crossheading/definition-of-current-use-value",
  "kind": "crossheading",
  "number": null,
  "heading": "Definition of current use value",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3Repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch.5 para. 9(5)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "See also Development Land Tax Act 1976 (c. 24), s. 36(5)—Development Land Tax—regarding disposals on and after 1August 1976by S.I. 1976 No. 1148 (C.33). Development Land Tax Act 1976 (c. 24),repealed by Finance Act 1985 (c. 54, SIF 63:1), ss. 93, 98(6)and Sch.27 Part X."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1974/30/schedule/3/part/I/crossheading/definition-of-current-use-value",
    "retrieved_at": "2026-10-29T10:44:42.487502+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."
}