{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-IX/paragraph-2.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/19/part/IX/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The repeals of section 35 of, and Part I of Schedule 8 to, the Finance Act 1975 and section 74 of the Finance Act 1976 have effect in relation to transfers of value, distribution payments and capital distributions made on or after 10th March 1981; but they do not affect the operation of Part II of the said Schedule 8.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/19/part/IX/paragraph/2",
    "retrieved_at": "2026-10-29T10:14:04.400989+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."
}