{
  "url": "https://openlegislation.uk/finance-act-1983/section-46",
  "json_url": "https://openlegislation.uk/finance-act-1983/section-46.json",
  "legislation": "ukpga/1983/28",
  "legislation_title": "Finance Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-act-1983",
  "path": "section/46",
  "kind": "section",
  "number": "46",
  "heading": "Historic Buildings and Monuments Commission for England.",
  "text": "1)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) For the purposes of the enactments set out below, the commission shall be treated as a charitable company:—\na)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . section 129 of the Finance Act 1982 (reliefs from stamp duty).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 46(1)(2)(3)(a)(b) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 46(3) substituted (1.4.2012) by Finance Act 2010 (c. 13), Sch. 6 paras. 9, 34(2); S.I. 2012/736, art. 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Finance Act 1985 (c. 54), s. 98(6) and Sch. 27 Part IX(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 46(4) repealed by Finance Act 1985 (c. 54), s. 98(6) and Sch. 27 Part X in relation to disposals on or after 19 March 1985"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 46(5) repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277 and Sch. 9—with effect from 1 January 1985. See now Sch. 3 of that Act—Inheritance Tax Acts"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1982 c. 39."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of s. 46(3)(c) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/28/section/46",
    "retrieved_at": "2026-10-29T10:09:17.880534+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}