{
  "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-IV.json",
  "legislation": "ukpga/1965/25",
  "legislation_title": "Finance Act 1965",
  "legislation_url": "https://openlegislation.uk/finance-act-1965",
  "path": "schedule/22/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Repeals related to Corporation Tax etc.",
  "text": "Session and Chapter\nShort Title\nExtent of Repeal\n3 & 4 Geo. 6. c. 29.\nThe Finance Act 1940.\nSection 49, except as provided by section 88(1) of this Act.\n7 & 8 Geo. 6. c. 23.\nThe Finance Act 1944.\nSections 37 and 39, except as provided by section 88(1) of this Act.\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.\nThe Income Tax Act 1952.\nSection 153(3) and (4).\nSection 171.\nSections 184 to 186.\nSection 199(1)(d), together with “and” at the end of paragraph (c).\nSection 201.\nSection 245.\nIn section 246 subsection (1) and the proviso to subsection (2).\nSection 247 (except as applied by section 28(8) of the Finance Act 1960).\nSection 248(1).\nSection 249(2)(c).\nIn section 250 subsection (1) and in subsection (3) the words “under this section”.\nSections 251 to 257.\nIn section 258, in subsection (1) the words “in the case of an investment company”, subsection (2), and subsection (3) from the beginning to the words “Provide d that”.\nIn section 259(1), in subsection (1) the words from the beginning to “investment company” and the words “under section 248 of this Act”, and subsection (2).\nSection 260(5).\nSections 261, 262 and 263.\nIn section 264 the word “investment” in both places.\nSection 277(1).\nSection 316(3).\nSection 322(4).\nIn section 333(1) the words “Part I of the Eleventh Schedule to this Act and to”.\nSection 350.\nIn section 351(1) the words “and for carrying out the provisions of the last preceding section”, and paragraph (b), together with the “and” at the end of paragraph (a).\nSection 425, except subsection (6).\nSection 426(3).\nSection 428.\nSection 438.\nSection 443.\nSections 454 and 455.\nIn section 484, in subsection (1) the words from “of the person” to “assets and” and the word “respectively”, and in subsection (2) the words “of any such owne r or”.\nSections 493 and 494.\nSection 508(2).\nSchedule 11.\nIn Schedule 16, in paragraph 5(2) the words “otherwise than under section 184 of this Act”, and paragraph 11.\nSchedule 22, Part II.\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.\nThe Finance Act 1952.\nSection 22(5).\nSection 25(2).\nSection 27(3).\nSection 68.\n1 & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nSection 17(3).\nIn section 20, in subsection (2), the words “by deduction or otherwise”, and subsections (5), (7) and (11).\n2 & 3 Eliz. 2. c. 44.\nThe Finance Act 1954.\nIn section 17, subsections (1), (2), (3), (8) and (9), except as respects any relevant change occurring before the year 1966–67.\nSection 19.\nIn section 30(3) the words from “and in their estimation” onwards.\nSchedule 3, except as respects any relevant change occurring before the year 1966–67.\n4 & 5 Eliz. 2. c. 17.\nThe Finance (No. 2) Act 1955.\nSection 4.\nSchedule 3.\n4 & 5 Eliz. 2. c. 54.\nThe Finance Act 1956.\nIn section 17(4), the words from “and” onwards.\nSection 18.\nIn section 24, in subsection (2) the words from the beginning to “management; and”, and subsection (5) from “and” onwards.\nSection 25.\n5 & 6 Eliz. 2. c. 49.\nThe Finance Act 1957.\nSections 23 to 37.\nSchedule 4 except paragraph 4.\nSchedules 5 to 8.\n6 & 7 Eliz. 2. c. 56.\nThe Finance Act 1958.\nSections 18 and 19.\nIn Schedule 6 paragraph 2(e).\n6 & 7 Eliz. 2. c. 58.\nThe Finance Act 1959.\nIn section 23(5), the words from “or at the time” to “reconstructions)” and the words “and which is not such a relevant change as aforesaid”.\nSection 24(4) and (5)(b).\nIn section 26, in subsection (1), the words “or paragraph 3 of the Third Schedule to the Finance Act 1954”, and subsections (2) to (4).\n8 & 9 Eliz. 2. c. 44.\nThe Finance Act 1960.\nIn section 20, in the proviso to subsection (1), the words from “a local authority” to “or by”, and subsection (2).\nIn section 25(4) proviso, paragraph (a) from “and” onwards.\nIn section 72, in subsection (4), paragraph (a) and in paragraph (b) the words from the beginning of sub-paragraph (i) to the words “Schedule D” in sub-paragraph (ii), subsection (8) from “(except” onwards, subsection (9) and in subsection (11) the definition of “management expenses claim”.\n9 & 10 Eliz. 2. c. 36.\nThe Finance Act 1961.\nSection 29.\n10 & 11 Eliz. 2. c. 44.\nThe Finance Act 1962.\nSection 19.\nSection 20.\n1963 c. 25.\nThe Finance Act 1963.\nSection 45.\nIn Schedule 12, paragraph 14, paragraph 18(3) and paragraph 18(5) from the beginning to “thereof”.\n1964 c. 37.\nThe Income Tax Management Act 1964.\nIn Schedule 2 the entries relating to sections 201, 249(2)(c), 262(5), 425, 438, 443 and 455 of the Income Tax Act 1952 and to the Finance Act 1957.\nIn Schedule 4, in Part I of the Table, the entries relating to the Finance (No. 2) Act 1955 and the Finance Act 1957.\n1964 c. 49.\nThe Finance Act 1964.\nSection 15.\nSection 16(1)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1965/25/schedule/22/part/IV",
    "retrieved_at": "2026-10-29T10:57:51.721506+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."
}