{
  "url": "https://openlegislation.uk/finance-act-1980/section-94",
  "json_url": "https://openlegislation.uk/finance-act-1980/section-94.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Delivery of accounts.",
  "text": "1)–(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) In section 12 of the Customs, Inland Revenue, and Savings Banks Act 1877 (transmission and custody of inventories in Scotland)—\n(a) for the word “All”, where first occurring, there shall be substituted the words “ To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, ” ; and\n(b) the words “as often as required” shall cease to have the effect.\n8)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 94(1)–(6)(8)(9) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1877 c. 13."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 94 amended by Supreme Court Act 1981 (c. 54), s. 152(1), Sch. 5"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 94 excluded (E.W.) by S.I. 1981/880; (S.) by S.I. 1981/881; (N.I.) by S.I. 1981/1441"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/48/section/94",
    "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."
}