{
  "url": "https://openlegislation.uk/finance-no-2-act-1987",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1987.json",
  "id": "ukpga/1987/51",
  "title": "Finance (No. 2) Act 1987",
  "short_title": "Finance (No. 2) Act 1987",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1987 c. 51",
  "type": "ukpga",
  "year": "1987",
  "number": "51",
  "version": "current",
  "date": "1987-07-23",
  "revised": true,
  "valid_from": "2015-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "Profit-Related Pay",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1—17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/I/crossheading/preliminary"
    },
    {
      "path": "part/I/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "Personal Pension Schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18—57",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "part/I/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58—63",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-58",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65—68",
      "heading": "Controlled foreign companies: acceptable distribution policy.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-65",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/III"
    },
    {
      "path": "part/I/chapter/III/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/III"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Disclosure of employment information obtained from Inland Revenue.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-69",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/III/crossheading/miscellaneous"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70, 71",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-70",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/III/crossheading/miscellaneous"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-72",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/III/crossheading/miscellaneous"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/III/crossheading/miscellaneous"
    },
    {
      "path": "part/I/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "Capital Gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/IV/crossheading/companies-chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies’ chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/IV"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74—77",
      "heading": "General rules.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-74",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/IV/crossheading/companies-chargeable-gains"
    },
    {
      "path": "part/I/chapter/IV/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/IV"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-78",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "part/I/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "Taxes Management Provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/V/crossheading/company-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Company returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-84",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Interest on overdue corporation tax etc.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-85",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Supplementary provisions as to interest on overdue tax.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-86",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Interest on tax overpaid.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-87",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-89",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/company-returns"
    },
    {
      "path": "part/I/chapter/V/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-90",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/miscellaneous"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Close companies: loans to participators.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-91",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V/crossheading/miscellaneous"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92, 93",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-92",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/chapter/V/crossheading/miscellaneous"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Failure to do things within a limited time.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-94",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V/crossheading/miscellaneous"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Interpretation of Chapter V and consequential and supplementary provisions.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-95",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/V/crossheading/miscellaneous"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Inheritance Tax etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Interests in possession.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-96",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Acceptance in lieu: capital transfer tax and estate duty.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-97",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Personal pension schemes.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-98",
      "extent": null,
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Miscellaneous and Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Stamp duty: options etc.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-99",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Stamp duty reserve tax.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-100",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Oil taxation.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Government fees and charges.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-102",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Consumption in port of goods transhipped for use as stores etc.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-103",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Short title, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/section-104",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "S 1—5",
      "heading": ". . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Management Provisions: Supplementary and Consequential Provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/crossheading/companies-capital-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies’ capital gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/companies-capital-gains"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/companies-capital-gains"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/companies-capital-gains"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/companies-capital-gains"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/companies-capital-gains"
    },
    {
      "path": "schedule/6/crossheading/relief-for-unremittable-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for unremittable income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/relief-for-unremittable-income"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/crossheading/relief-for-unremittable-income"
    },
    {
      "path": "schedule/6/crossheading/lloyds-underwriting-agents",
      "kind": "crossheading",
      "number": null,
      "heading": "Lloyd’s underwriting agents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-6/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/crossheading/lloyds-underwriting-agents"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Inheritance Tax: Interests in Possession",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Amendments of Schedule 10 to Finance Act 1987",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-8/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Income Tax and Corporation Tax: General",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/I/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-I/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/I"
    },
    {
      "path": "schedule/9/part/I/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-I/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/I"
    },
    {
      "path": "schedule/9/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Capital Gains",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/II/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-II/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-II/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/III",
      "kind": "part",
      "number": "III",
      "heading": "Inheritance Tax",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-III",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Stamp Duty Reserve Tax",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-IV",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/V",
      "kind": "part",
      "number": "V",
      "heading": "Oil Taxation",
      "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-V",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 9,
  "changes_made_to_url": "https://openlegislation.uk/finance-no-2-act-1987/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-1987/changes/by-it.json",
  "instruments_made_under": 43,
  "instruments_made_under_url": "https://openlegislation.uk/finance-no-2-act-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/51",
    "retrieved_at": "2026-10-29T09:51:21.965066+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."
}