{
  "url": "https://openlegislation.uk/finance-act-1994/section-67A",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-67A.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/67A",
  "kind": "section",
  "number": "67A",
  "heading": "Announced increase in rate of tax: certain premiums treated as received on date of increase.",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 67A-67C omitted (with effect in accordance with s. 18(4) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 18(3)(b) (with s. 18(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/67A",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}