{
  "url": "https://openlegislation.uk/finance-act-1977/section-5",
  "json_url": "https://openlegislation.uk/finance-act-1977/section-5.json",
  "legislation": "ukpga/1977/36",
  "legislation_title": "Finance Act 1977",
  "legislation_url": "https://openlegislation.uk/finance-act-1977",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Vehicles excise duty : Great Britain.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2), (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 5(1)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.I (with s. 57(4))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 5(2)(3), 6(2)(3) repealed by Finance Act 1980, (c. 48), s. 122, Sch. 20 Pt. III"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Ss. 5(4), 6(4) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1977/36/section/5",
    "retrieved_at": "2026-10-29T10:24:17.841799+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."
}