{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-2",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-3/part-2.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/3/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Repeals and revocations having effect for corporation tax purposes only",
  "text": "Reference\nExtent of repeal or revocation\nFinance Act 1982\nIn Schedule 19, paragraph 10(7).\nIncome and Corporation Taxes Act 1988\nSection 24.\nSection 493(1) to (6).\nSection 495.\nSection 496.\nSection 502(1) and (2).\nSections 774A to 774G.\nSections 779 to 785.\nSection 786.\nFinance Act 1990\nSection 62(3).\nFinance Act 1991\nSections 62 to 65.\nFinance (No. 2) Act 1992 (c. 48)\nSection 55.\nSection 66.\nSchedule 12.\nFinance Act 1996\nIn Schedule 21, paragraph 21.\nFinance Act 1997\nIn Schedule 12, paragraphs 1 to 7, 9 to 11, 13 to 17 and 20 to 30.\nPetroleum Act 1998\nIn Schedule 4, paragraph 25.\nFinance Act 1998\nSection 152(3).\nIn Schedule 7—\n(a)in paragraph 1, the entries for provisions of sections 779, 780, 781, 782 and 785 of ICTA,\n(b)in paragraph 8, the words “and Schedule 12” to the end, and\n(c)paragraph 12.\nCapital Allowances Act 2001\nIn Schedule 2, paragraphs 42, 57, 73 and 98.\nFinance Act 2002\nSection 103(4)(e).\nSection 107.\nIncome Tax (Earnings and Pensions) Act 2003\nIn Schedule 6, paragraphs 101 and 102.\nFinance Act 2004\nSection 285(7).\nIn Schedule 37, paragraphs 10 and 11.\nFinance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)\nIn the Schedule, paragraphs 32 and 33.\nIncome Tax (Trading and Other Income) Act 2005\nIn Schedule 1, paragraphs 192 to 194, 300, 314 to 320 and 494.\nFinance Act 2005\nSection 48B(5)(b) and (c).\nSection 54A.\nTax and Civil Partnership Regulations 2005 (S.I. 2005/3229)\nRegulation 98.\nFinance Act 2006\nSection 151.\nIn Schedule 6, paragraphs 6 and 8.\nIn Schedule 9, paragraphs 3 and 7.\nIn Schedule 18, paragraph 12(3)(b) and (7).\nIncome Tax Act 2007\nIn Schedule 1, paragraphs 187 to 190.\nFinance Act 2007\nIn Schedule 5, paragraphs 3 to 7 and 17(4).\nIn Schedule 14, paragraph 9.\nFinance Act 2008\nSection 104.\nIn Schedule 2, paragraph 69(3).\nIn Schedule 27, paragraph 21.\nIn Schedule 39, paragraph 27.\nAlternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821)\nThe whole Order.\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraphs 13(2)(a), 226 to 229, 232(2), (3)(b) and (d), 233, 234(3), (4)(a) and (c), 236, 241, 356, 389, 390, 447 and 448.\nTransfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)\nIn Schedule 1, paragraph 156(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/2",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}