{
  "url": "https://openlegislation.uk/finance-act-1977/section-2",
  "json_url": "https://openlegislation.uk/finance-act-1977/section-2.json",
  "legislation": "ukpga/1977/36",
  "legislation_title": "Finance Act 1977",
  "legislation_url": "https://openlegislation.uk/finance-act-1977",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4)–(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 1(6)(7), 2(1)(3) repealed by Finance Act 1977 (c. 36), Sch. 9 Pt. II (without prejudice to drawback by virtue of events occurring on or before 30. 6. 1978)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 2(2)(4)–(8), 3(1)(5) repealed by Tobacco Products Duty Act 1979 (c. 7), Sch.2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1977/36/section/2",
    "retrieved_at": "2026-10-28T17:29:07.221299+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}