{
  "url": "https://openlegislation.uk/finance-no-2-act-1983/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1983/schedule-2/paragraph-2.json",
  "legislation": "ukpga/1983/49",
  "legislation_title": "Finance (No. 2) Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1983",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The repeals of —\n(a) subsections (1)(c), (2A) and (3) of section 45 of the Finance Act 1975,\n(b) paragraph 2(1A)(b) of Schedule 10 to the Finance Act 1976, and\n(c) section 49 of the Finance Act 1977,\nhave effect in relation to transfers of value made, and other events occurring, on or after 15th March 1983.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/49/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T10:05:03.982104+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."
}