{
  "url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1980/section-9",
  "json_url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1980/section-9.json",
  "legislation": "ukpga/1980/55",
  "legislation_title": "Law Reform (Miscellaneous Provisions) (Scotland) Act 1980",
  "legislation_url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1980",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Removal of obligation to preserve inventories.",
  "text": "In section 12 of the Customs, Inland Revenue, and Savings Banks Act 1877 (transmission and custody of inventories in Scotland)—\n(a) for the words “Controller of Legacy and Succession Duties, at his office in” there shall be substituted the words “ Registrar, Capital Taxes Office at ”;\n(b) the words from “instead” to “same at his office in Edinburgh” shall cease to have effect; and\n(c) for the words “Controller of Legacy and Succession Duties in” there shall be substituted the words “ Registrar, Capital Taxes Office at ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1877 c. 13."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 2(3), 4, 5, 7–10, 13–16, 17(4), 19, 21, 22(1)(a)(b)(d), 24, Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/55/section/9",
    "retrieved_at": "2026-10-29T10:15:07.643842+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."
}