{
  "url": "https://openlegislation.uk/finance-act-1977/section-41",
  "json_url": "https://openlegislation.uk/finance-act-1977/section-41.json",
  "legislation": "ukpga/1977/36",
  "legislation_title": "Finance Act 1977",
  "legislation_url": "https://openlegislation.uk/finance-act-1977",
  "path": "section/41",
  "kind": "section",
  "number": "41",
  "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 41 repealed (in relation to tax for the year 1992-93 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 290, 289, Sch.12 (with ss. 60, 101(1) and 203(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1977/36/section/41",
    "retrieved_at": "2026-10-29T10:24:17.841799+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."
  }
}