{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI/paragraph-1.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/19/part/VI/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The repeals in section 188 of and Schedule 8 to the Income and Corporation Taxes Act 1970 and the repeal of section 24 of the Finance Act 1978 do not affect any payment which by virtue of section 187(4) of the said Act of 1970 is treated as income received before 6th April 1981 and have effect subject to section 31(7) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 10."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1978 c. 42."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/19/part/VI/paragraph/1",
    "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."
}