{
  "url": "https://openlegislation.uk/finance-act-1975/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1975/part-III.json",
  "legislation": "ukpga/1975/7",
  "legislation_title": "Finance Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-act-1975",
  "path": "part/III",
  "kind": "part",
  "number": "III",
  "heading": "CAPITAL TRANSFER TAX",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. III (ss. 19–52) modified by Finance Act 1977 (c. 36, SIF 63:1), s. 49(2)(5)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. III (ss. 19–52) applied by Finance Act 1978 (c. 42, SIF 63:1), s. 68"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/7/part/III",
    "retrieved_at": "2026-10-29T10:41:44.186644+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."
}