{
  "url": "https://openlegislation.uk/finance-act-1975",
  "json_url": "https://openlegislation.uk/finance-act-1975.json",
  "id": "ukpga/1975/7",
  "title": "Finance Act 1975",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1975 c. 7",
  "type": "ukpga",
  "year": "1975",
  "number": "7",
  "version": "current",
  "date": "1975-03-13",
  "revised": true,
  "valid_from": "2009-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1975/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Value Added Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "INCOME TAX AND CORPORATION TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/512",
      "kind": "section",
      "number": "5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-512",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/1315.",
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      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-1315.",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/1617",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-1617",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "CAPITAL TRANSFER TAX",
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
      "path": "part/III/crossheading/main-charging-provisions",
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      "heading": "Main charging provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Capital transfer tax.",
      "url": "https://openlegislation.uk/finance-act-1975/section-19",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/main-charging-provisions"
    },
    {
      "path": "section/2047",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-2047",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/main-charging-provisions"
    },
    {
      "path": "part/III/crossheading/estate-duty-and-obsolete-death-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Estate duty and obsolete death duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Interest on repayment of estate duty and on instalments of duty.",
      "url": "https://openlegislation.uk/finance-act-1975/section-48",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/estate-duty-and-obsolete-death-duties"
    },
    {
      "path": "section/49",
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      "number": "49",
      "heading": "Abolition of estate duty and transitional provisions.",
      "url": "https://openlegislation.uk/finance-act-1975/section-49",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/estate-duty-and-obsolete-death-duties"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Final abolition of obsolete death duties.",
      "url": "https://openlegislation.uk/finance-act-1975/section-50",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/estate-duty-and-obsolete-death-duties"
    },
    {
      "path": "part/III/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-51",
      "extent": null,
      "status": "repealed",
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Consequential amendments and repeals.",
      "url": "https://openlegislation.uk/finance-act-1975/section-52",
      "extent": null,
      "status": null,
      "parent": "part/III/crossheading/supplemental"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "MISCELLANEOUS AND GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-53",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/55",
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      "number": "55",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-55",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers.",
      "url": "https://openlegislation.uk/finance-act-1975/section-57",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1975/section-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "Citation, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-act-1975/section-59",
      "extent": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": ". . .",
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    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": ". . .",
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    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": ". . .",
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    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Administration and Collection of Capital Transfer Tax",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/4/paragraph/137",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1975/schedule-4/paragraph-137",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4"
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    {
      "path": "schedule/4/crossheading/refusal-of-probate-or-administration-where-tax-unpaid",
      "kind": "crossheading",
      "number": null,
      "heading": "Refusal of probate or administration where tax unpaid",
      "url": null,
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      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/38",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1975/schedule-4/paragraph-38",
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    {
      "path": "schedule/4/paragraph/3944",
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      "url": "https://openlegislation.uk/finance-act-1975/schedule-4/paragraph-3944",
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    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "S 5—7",
      "heading": ". . .",
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    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Relief for Agricultural Property",
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    },
    {
      "path": "schedule/8/part/I",
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    },
    {
      "path": "schedule/8/paragraph/111",
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      "url": "https://openlegislation.uk/finance-act-1975/schedule-8/paragraph-111",
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    },
    {
      "path": "schedule/8/part/II",
      "kind": "part",
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    },
    {
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    },
    {
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      "path": "schedule/8/part/II/crossheading/limitation-of-relief",
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    },
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      "path": "schedule/11",
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    },
    {
      "path": "schedule/12/crossheading/the-local-registration-of-title-ireland-act-1891",
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      "heading": "The Local Registration of Title (Ireland) Act 1891",
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      "path": "schedule/12/crossheading/the-colonial-probates-act-1892",
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    {
      "path": "schedule/12/crossheading/the-land-registration-act-1925",
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      "heading": "The Land Registration Act 1925",
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    {
      "path": "schedule/12/paragraph/5",
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