{
  "url": "https://openlegislation.uk/finance-act-1985/section-86",
  "json_url": "https://openlegislation.uk/finance-act-1985/section-86.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "section/86",
  "kind": "section",
  "number": "86",
  "heading": "Abolition of duty on contract notes.",
  "text": "(1) Subsections (1) and (2) of section 77 of the Finance (1909-10) Act 1910 (duty on contract notes) shall cease to have effect.\n(2) This section applies to contract notes made and executed on or after 26th March 1985, and shall be deemed to have come into operation on that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1910 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/section/86",
    "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."
}