{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-IX.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7.\nThe Finance Act 1975.\nIn section 26(2), the words from the beginning to “respectively, and\".\nIn section 51(1), the definition of “enactment\".\nSection 51(3).\nIn Schedule 4, in paragraph 19(4), the words “to any person\" and the words “of that person\".\nIn Schedule 4, paragraph 44.\n1976 c. 40.\nThe Finance Act 1976.\nIn section 76(3)(b), the words from “or the value\" onwards.\nSection 105(3) and (4).\nSection 114(8).\nIn Schedule 11, paragraph 2.\n1982 c. 39.\nThe Finance Act 1982.\nIn section 94(6), the words from “and, in\" onwards.\nIn Schedule 17, paragraphs 9, 18 and 28.\nThe repeal of section 114(8) of the Finance Act 1976 has effect as from 1st April 1983.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/part/IX",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}