{
  "url": "https://openlegislation.uk/finance-act-1978",
  "json_url": "https://openlegislation.uk/finance-act-1978.json",
  "id": "ukpga/1978/42",
  "title": "Finance Act 1978",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1978 c. 42",
  "type": "ukpga",
  "year": "1978",
  "number": "42",
  "version": "current",
  "date": "1978-07-31",
  "revised": true,
  "valid_from": "2011-04-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1978/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "CUSTOMS AND EXCISE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-1",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-2",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3—5",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-3",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Anti-dumping measures on ECSC products.",
      "url": "https://openlegislation.uk/finance-act-1978/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-7",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Vehicles Excise Duty: Great Britain.",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/10",
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      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-10",
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      "status": "repealed",
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "VALUE ADDED TAX",
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    },
    {
      "path": "section/11",
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      "heading": "Registration.",
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    },
    {
      "path": "section/12",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-12",
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      "status": "repealed",
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    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "part/III/chapter",
      "kind": "chapter",
      "number": null,
      "heading": "CHAPTER IGENERAL",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/13",
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      "number": "13—28",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-13",
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    {
      "path": "section/29",
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      "number": "29",
      "heading": "Divers and diving supervisors.",
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      "path": "section/30",
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    {
      "path": "section/37",
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      "number": "37—40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-37",
      "extent": null,
      "status": "repealed",
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    {
      "path": "section/41",
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      "number": "41—43",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-41",
      "extent": null,
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    {
      "path": "part/III/chapter/II",
      "kind": "chapter",
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      "heading": "CAPITAL GAINS",
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    },
    {
      "path": "section/44",
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      "number": "44",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-44",
      "extent": null,
      "status": "repealed",
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    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Chattel exemption.",
      "url": "https://openlegislation.uk/finance-act-1978/section-45",
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    },
    {
      "path": "section/46",
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      "number": "46—52",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-46",
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    {
      "path": "part/III/chapter/III",
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      "heading": "PROFIT SHARING SCHEMES",
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    },
    {
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-53",
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    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "CAPITAL TRANSFER TAX",
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    },
    {
      "path": "section/62",
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      "number": "62, 63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1978/section-62",
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      "number": "64—74",
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      "url": "https://openlegislation.uk/finance-act-1978/section-64",
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}