{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-VII.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Retirement Annuities",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 226(2)(c) the words “to the individual’s personal representatives”.\nIn section 226A, in subsection (1)(b) the words “being a lump sum payable to his personal representatives” and in subsections 3(c) and (6) the words “to the individual’s personal representatives.”.\nIn section 227, subsections (1C), (2), (2A), (2B) and (3), in subsection (5) the word “either” and subsection (7).\nSection 228(1) to (3).\nIn section 229(1) and (2) the words from “and shall accordingly be treated” to “Member”.\n1971 c. 68.\nThe Finance Act 1971.\nIn Schedule 2, paragraphs 2 to 5 and 7(3).\n1977 c. 36.\nThe Finance Act 1977.\nSection 27(1)(a) and (c).\nThese repeals have effect for the year 1980–81 and subsequent years of assessment but the repeal of section 227(2) to (3) has effect subject to the provisions of section 32(3) and (4) of this Act.",
  "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/VII",
    "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."
}