{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-25/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-25/paragraph-10.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/25/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In section 135 of the Finance Act 1981 (Chevening estate) in subsection (1) for the words “capital transfer tax and development land tax” there shall be substituted “and capital transfer tax”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1981 c. 35."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/25/paragraph/10",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}