{
  "url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-II",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-II.json",
  "legislation": "ukpga/1987/51",
  "legislation_title": "Finance (No. 2) Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1987",
  "path": "schedule/9/part/II",
  "kind": "part",
  "number": "II",
  "heading": "Capital Gains",
  "text": "Chapter\nShort title\nExtent of repeal\n1972 c. 41.\nThe Finance Act 1972.\nIn section 85(6) the words from “exclusive” onwards.\nSection 93.\n1974 c. 30.\nThe Finance Act 1974.\nIn section 26(3), in paragraph (a), the words “so much of” and the words from “as remains” to “1972” and, in paragraph (b), the words “as so reduced”.\n1975 c. 22.\nThe Oil Taxation Act 1975.\nIn section 16(1), the words “on its income”.\n1980 c. 48.\nThe Finance Act 1980.\nSection 84(2) to (4).\n1984 c. 43.\nThe Finance Act 1984.\nSection 18(6).\nSection 65.\nIn section 79(5), the words from “(reduced” to “Finance Act 1972)”.\n1985 c. 54.\nThe Finance Act 1985.\nSection 72(5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/51/schedule/9/part/II",
    "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."
}