{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VII.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/19/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Stock Relief",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7.\nThe Finance Act 1975.\nSection 18.\nSchedule 3.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 54.\nSchedule 10.\n1976. c. 40.\nThe Finance Act 1976.\nSection 37.\nSchedule 5.\n1978 c. 42.\nThe Finance Act 1978.\nIn section 28(5)(b) the words “and of computing relevant income under Schedule 5 to the Finance Act 1976 (stock relief)”.\nIn section 30, in subsection 7(e) the words “and paragraph 6 of Schedule 5 to”.\nIn Schedule 4, paragraph 7.\n1979 c. 47.\nThe Finance (No. 2) Act 1979.\nSection 13.\nSchedule 3.\n1980 c. 48.\nThe Finance Act 1980.\nSection 40.\nSchedule 7.\nThese repeals do not affect periods of account other than those mentioned in section 35(1) of this Act and have effect subject to Schedule 10 to this Act.",
  "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/VII",
    "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."
}