{
  "url": "https://openlegislation.uk/finance-act-1999/section-74",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-74.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Value shifting: tax-free benefits.",
  "text": "Schedule 9 to this Act (which makes provision about tax-free benefits in relation to value shifting) shall have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/74",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
  }
}