{
  "url": "https://openlegislation.uk/finance-act-1994/section-82",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-82.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/82",
  "kind": "section",
  "number": "82",
  "heading": "Relief for blind persons.",
  "text": "(1) In section 265(1) of the Taxes Act 1988 (blind person’s allowance) for “£1,080” there shall be substituted “ £1,200 ”.\n(2) This section shall apply for the year 1994-95 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/82",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
  }
}