{
  "url": "https://openlegislation.uk/finance-act-1984/section-16",
  "json_url": "https://openlegislation.uk/finance-act-1984/section-16.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Unpaid car tax and value added tax: distress and poinding.",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 16 repealed (S.) by Debtors (Scotland) Act 1987 (c. 18), s. 108(3), Sch. 8 (with Sch. 8 para. 5) and (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 83, Sch. 23 Pt. 3 (with s. 89); S.I. 2014/768, art. 2(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/section/16",
    "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."
}