{
  "url": "https://openlegislation.uk/finance-act-1985/section-94",
  "json_url": "https://openlegislation.uk/finance-act-1985/section-94.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Capital transfer tax: conditional exemption.",
  "text": "(1) Schedule 26 to this Act (which contains amendments about conditional exemption) shall have effect.\n(2) Those amendments have effect in relation to events on or after 19th March 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/section/94",
    "retrieved_at": "2026-10-28T17:22:29.299932+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}