{
  "url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-V.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "schedule/15/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7.\nThe Finance Act 1975.\nIn section 22(3)(a), the words from “and resident\" to “occurred\".\nSection 39(7).\nSection 41.\nIn Schedule 5—\nin paragraph 4(6), the words from “and resident\" to “end\";\nin paragraph 6(6), the words from “and resident\" to the end;\nparagraph 6(7);\nparagraph 12(8);\nin paragraph 14(5), the words from “and resident\" to the end.\nIn Schedule 6, paragraph 9 and in paragraph 15(3)(b) the words “is given subject to interest reserved or created by the donor or\".\nIn Schedule 8, paragraphs 1(1)(a) and 9 and, in paragraph 10, the words from “and the multiplied\" to the end.\nThe repeals in Schedule 8 to the Finance Act 1975 have effect in relation to chargeable transfers made after 6th April 1976.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/40/schedule/15/part/V",
    "retrieved_at": "2026-10-29T10:30:05.616252+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."
}