{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-XI",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-XI.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/XI",
  "kind": "part",
  "number": "XI",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n40 & 41 Vict. c. 13.\nThe Customs, Inland Revenue, and Savings Banks Act 1877.\nIn section 12 the words “as often as required”.\n1975 c. 7.\nThe Finance Act 1975.\nIn Schedule 6, in paragraph 15(1), (2) and (3) the words “and section 84 of the Finance Act 1976”.\n1976 c. 40.\nThe Finance Act 1976.\nIn section 117(5) the figure “£100,000”.\n1978 c. 42.\nThe Finance Act 1978.\nSections 62 and 63.\nSchedule 10.\nThe repeal of section 62 of the Finance Act 1978 and Schedule 10 to that Act do not affect chargeable transfers made before 26th March 1980 and the repeal of section 63 of that Act does not affect any transfer of value other than one to which section 86(2) of this Act applies.",
  "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/XI",
    "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."
}