{
  "url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-V.json",
  "legislation": "ukpga/1978/42",
  "legislation_title": "Finance Act 1978",
  "legislation_url": "https://openlegislation.uk/finance-act-1978",
  "path": "schedule/13/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7.\nThe Finance Act 1975.\nSection 47(1), (2) and (5).\nIn Schedule 4, in paragraph 13(7) the words “or on any particular question”.\nIn Schedule 6, in paragraph 15(4A) the words “or body” (in both places).\n1976 c. 40.\nThe Finance Act 1976.\nIn section 73(b) the words “made” and “treated as made”.\nIn section 90, subsection (2), in subsection (3)(a) the words “or, as the case may be, the company whose shares are disposed of” and in subsection (3)(c) the words “or, as the case may be, the disposition of its shares”.\nIn Schedule 10, in paragraph 1 the words “made” and “treated as made”, in paragraph 3(1)(b) the word “and” and paragraph 9.\nIn Schedule 14, paragraph 19.\n1. The repeal of subsections (1) and (2) of section 47 of the Finance Act 1975 does not affect any variation or disclaimer made before 11th April 1978, and the repeal of subsection (5) of that section does not affect any deed or instrument made as provided by that subsection.\n2. The repeal in paragraph 13(7) of Schedule 4 to that Act has effect subject to section 66(3) of this Act.\n3. The repeal in Schedule 6 to that Act applies where the acquisition of the interest is after 11th April 1978.\n4. The repeals in section 90 of the Finance Act 1976 do not affect dispositions made before 11th April 1978.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1978/42/schedule/13/part/V",
    "retrieved_at": "2026-10-29T10:21:44.797563+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."
}