{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-IV.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Value Added Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1972 c. 41.\nThe Finance Act 1972.\nIn section 34, subsection (7), in subsection (8) paragraph (c) together with the word “and” immediately preceding it and in subsection (9) the words “or to section 10 of that Act” and “or section 6 of that Act”.\nSection 35(6).\n1978 c. 42.\nThe Finance Act 1978.\nSection 11(1), (2), (5) and (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/48/schedule/20/part/IV",
    "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."
}