{
  "url": "https://openlegislation.uk/finance-act-1981/section-135",
  "json_url": "https://openlegislation.uk/finance-act-1981/section-135.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "section/135",
  "kind": "section",
  "number": "135",
  "heading": "Chevening Estate.",
  "text": "(1) The enactments relating to . . . capital transfer tax shall not apply in respect of property held on the trusts of the trust instrument set out in the Schedule to Chevening Estate Act 1959.\n(2) This section shall be deemed always to have had effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 135 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Finance Act 1985 (c. 54), s. 93(7), Sch. 25 para. 10"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1959 c. 49."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/section/135",
    "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."
}