{
  "url": "https://openlegislation.uk/finance-no-2-act-1975/schedule-14/part-IV/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1975/schedule-14/part-IV/paragraph-1.json",
  "legislation": "ukpga/1975/45",
  "legislation_title": "Finance (No. 2) Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1975",
  "path": "schedule/14/part/IV/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The repeals in section 98 of the Taxes Management Act 1970 and the repeals of sections 29 to 31 of and Schedule 5 to the Finance Act 1971, of section 25 of the Finance Act 1974, and of section 39 of the Finance (No. 2) Act 1975 take effect on the day which is appointed under section 68 of this Act for the purposes of Chapter II of Part III of this Act except in relation to sums payable before that day under the said section 29.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "By virtue of S.I. 1976/1126 (C. 32) the Treasury appointed 6.4.1977"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/45/schedule/14/part/IV/paragraph/1",
    "retrieved_at": "2026-10-29T10:37:47.491640+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."
}