{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-18/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-18/paragraph-12.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/18/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "1)(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schedule 18 Pt. IV para. 12(1)(1A) repealed by Finance Act 1986 (c. 41, SIF 114), ss. 74(1)(b)(3), 114 and Sch. 23 Pt. IX(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Schedule 18 Pt. IV para. 12(2)(3) repealed by Finance Act 1988 (c. 39, SIF 114), s. 148 and Sch. 14 Pt. XI"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/48/schedule/18/paragraph/12",
    "retrieved_at": "2026-10-29T10:15:13.396678+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."
}