{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VII/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VII/paragraph-1.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/22/part/VII/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The repeals of—\n(a) section 26(2A) of the Finance Act 1975,\n(b) paragraph 4A of Schedule 15 to the Finance Act 1980, and\n(c) section 99 of and Schedule 15 to the Finance Act 1981,\ntogether with the repeals in Schedule 4 to the Finance Act 1975 relating to Schedule 15 to the Finance Act 1981, have effect in relation to deaths on or after 15th November 1976.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/22/part/VII/paragraph/1",
    "retrieved_at": "2026-10-29T10:10:59.328177+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."
}