{
  "url": "https://openlegislation.uk/post-office-act-1969/section-74",
  "json_url": "https://openlegislation.uk/post-office-act-1969/section-74.json",
  "legislation": "ukpga/1969/48",
  "legislation_title": "Post Office Act 1969",
  "legislation_url": "https://openlegislation.uk/post-office-act-1969",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Taxation of the Post Office’s profits and capital gains.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The Taxation of Chargeable Gains Act 1992 shall apply in relation to a disposal by the Post Office of an asset acquired by virtue of this Part of this Act as if the acquisition or provision of the asset by the Crown had been the acquisition or provision of it by the Post Office.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 74(1) repealed by British Telecommunications Act 1981, (c. 38), Sch. 6 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 74(2) substituted by Capital Gains Tax Act 1979 (c. 14), Sch. 7 para. 8(b) Table Pt. II"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 74(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para.1 (with ss. 60, 101(1), 201(3))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 12"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2000/26",
      "affecting_title": "Postal Services Act 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1969/48/section/74",
    "retrieved_at": "2026-10-29T10:52:01.323747+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."
}