{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IX/chapter-1",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-IX/chapter-1.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/IX/chapter/1",
  "kind": "chapter",
  "number": "(1) Gifts Inter Vivos",
  "heading": null,
  "text": "Chapter\nShort title\nExtent of repeal\n1910 c. 8.\nThe Finance (1909/10) Act 1910.\nSection 74.\n1942 c. 21.\nThe Finance Act 1942.\nSection 44.\n1942 c. 20 (N.I.).\nThe Finance (No. 2) Act (Northern Ireland) 1942.\nSection 1.\n1946 c. 64.\nThe Finance Act 1946.\nIn section 57(2), the words from “a conveyance or transfer operating” to “Finance (190910) Act, 1910”.\n1946 c. 17(N.I.).\nThe Finance (No. 2) Act (Northern Ireland) 1946.\nIn section 28(2), the words from “a conveyance or transfer operating” to “Finance (190910) Act, 1910”.\nChapter\nShort title\nExtent of repeal\n1963 c. 25.\nThe Finance Act 1963.\nSection 64.\nIn section 67, subsection (3) and, in subsection (5), the words “or donee” in both places where they occur.\n1963 c. 22 (N.I.).\nThe Finance Act (Northern Ireland) 1963.\nSection 13.\nIn section 16, subsection (3) and, in subsection (5), the words “or donee” in both places where they occur.\n1965 c. 25.\nThe Finance Act 1965.\nIn section 90, in subsection (2), the proviso and, in subsection (5), the words “of the said section 74 and”.\n1965 c. 16 (N.I.)\nThe Finance Act (Northern Ireland) 1965.\nIn section 4, in subsection (2), the words from “where the completed transaction” to “in any other case” and, in subsection (5), the words “of section 74 of the Finance (190910) Act 1910 and”.\n1967 c. 1.\nThe Land Commission Act 1967.\nSection 25(6).\n1971 c. 68.\nThe Finance Act 1971.\nIn section 64(2), the words from “and section 74” to “on sale)”.\n1971 c. 27 (N.I.).\nThe Finance Act (Northern Ireland) 1971.\nIn section 5(2), the words from “and section 74” to “on sale)”.\n1973 c. 51.\nThe Finance Act 1973.\nIn section 49(3)(b), the words from “without prejudice” to “on sale)”.\nS.I. 1973/1323 (N.I. 18).\nThe Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.\nIn Article 10(3)(b), the words from “without prejudice” to “on sale),”.\n1980 c. 48.\nThe Finance Act 1980.\nIn Schedule 18, in paragraph 12(1), the words “or under section 74 of the Finance (19091910) Act 1910”.\n1981 c. 35.\nThe Finance Act 1981.\nSection 107(2).\n1982 c. 39.\nThe Finance Act 1982.\nIn section 129(1), paragraph (b) and the word “or” immediately preceding it.\n1983 c. 49.\nThe Finance (No. 2) Act 1983.\nSection 15(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/IX/chapter/1",
    "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."
}