{
  "url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-9.json",
  "legislation": "ukpga/1975/7",
  "legislation_title": "Finance Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-act-1975",
  "path": "schedule/12/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In section 14 of the Crown Proceedings Act 1947, as applied to the Crown in right of Her Majesty’s Government in the United Kingdom by the Northern Ireland (Crown Proceedings) Order 1949, in paragraph (c) and (d) after the words “value added tax” there shall be inserted the words “ and capital transfer tax ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1949 No. 1836."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/9",
    "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."
}