{
  "url": "https://openlegislation.uk/finance-act-1976/section-14",
  "json_url": "https://openlegislation.uk/finance-act-1976/section-14.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 14 repealed by Finance Act 1989 (c. 26, SIF 107:2), s. 187(1), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/40/section/14",
    "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."
}