{
  "url": "https://openlegislation.uk/finance-act-2001/section-71",
  "json_url": "https://openlegislation.uk/finance-act-2001/section-71.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Creative artists: relief for fluctuating profits",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The following provisions of the Taxes Act 1988 are repealed—\nsection 534 (relief for copyright payments etc.);\nsection 535 (relief where copyright sold after ten years or more);\nsection 537A (relief for payments in respect of designs);\nsection 538 (relief for painters, sculptors and other artists).\nThe repeals have effect in relation to payments actually receivable on or after 6th April 2001.\n(4) Part 2 of Schedule 24 to this Act contains amendments consequential on the preceding provisions of this section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 71(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/section/71",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
  }
}