{
  "url": "https://openlegislation.uk/london-authorities-property-etc-order-1964/article-38",
  "json_url": "https://openlegislation.uk/london-authorities-property-etc-order-1964/article-38.json",
  "legislation": "uksi/1964/1464",
  "legislation_title": "The London Authorities (Property etc.) Order 1964",
  "legislation_url": "https://openlegislation.uk/london-authorities-property-etc-order-1964",
  "path": "article/38",
  "kind": "article",
  "number": "38",
  "heading": null,
  "text": "Any payment made under this order or any adjustment made in consequence of the Act in respect of any liability for the redemption of a loan shall for tax purposes be deemed to be a capital payment, and any payment so made in respect of interest shall for tax purposes be deemed to be an annual payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1964/1464/article/38",
    "retrieved_at": "2026-10-30T00:03:51.878755+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."
}