{
  "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-II",
  "json_url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-II.json",
  "legislation": "ukpga/1963/25",
  "legislation_title": "Finance Act 1963",
  "legislation_url": "https://openlegislation.uk/finance-act-1963",
  "path": "schedule/13./part/II",
  "kind": "part",
  "number": "II",
  "heading": "Profits Tax Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\nI Edw. 8 & 1 Geo. 6. c. 54.\nThe Finance Act 1937.\nIn Schedule 4, in paragraph 4,the words from “and under which the annual value” to “such annual value”.\n10 & 11 Geo. 6. c. 35.\nThe Finance Act 1947.\nIn Schedule 8, in Part 111, paragraph 3.\n5 & 6 Eliz. 2. c. 49.\nThe Finance Act 1957.\nIn Schedule 7, paragraph 2.\nThe first of the above repeals shall have effect in relation to chargeable accounting periods ending after the end of the year 1962–63, the second shall have effect as respects expenditure incurred after the 5th April 1963, and the third shall have effect in relation to chargeable accounting periods ending after the end of the year 1963–64.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/25/schedule/13./part/II",
    "retrieved_at": "2026-10-29T11:00:37.363248+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."
}