{
  "url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1965/schedule-22/part-V.json",
  "legislation": "ukpga/1965/25",
  "legislation_title": "Finance Act 1965",
  "legislation_url": "https://openlegislation.uk/finance-act-1965",
  "path": "schedule/22/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Profits Tax Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\n1 Edw. 8. & 1 Geo. 6. c. 54.\nThe Finance Act 1937.\nPart III so far as unrepealed.\nSchedules 4 and 5.\n1 & 2 Geo. 6. c. 46.\nThe Finance Act 1938.\nIn section 42, subsections (4) to (6).\nSection 43.\nSchedule 4 Part II.\n2 & 3 Geo. 6. c. 41.\nThe Finance Act 1939.\nSection 36.\n3 & 4 Geo. 6. c. 29.\nThe Finance Act 1940.\nSection 40(2).\n3 & 4 Geo. 6. c. 48.\nThe Finance (No. 2) Act 1940.\nIn section 14(1), the words “or paragraph 4 of the Fourth Schedule to the Finance Act 1937”, the words “or the national defence contribution” and the words “and subsection (1) of section 20 of the Finance Ac t 1937”.\nSection 15(b), together with “and” at the end of paragraph (a).\n4 & 5 Geo. 6. c. 30.\nThe Finance Act 1941.\nSection 43.\n5 & 6 Geo. 6. c. 21.\nThe Finance Act 1942.\nSection 36.\nIn section 38, the words “nor the national defence contribution”.\nSchedule 9.\n9 & 10 Geo. 6. c. 13.\nThe Finance (No. 2) Act 1945.\nIn section 35(2), the words “or to the national defence contribution”.\nIn section 36, the words “or the national defence contribution”.\nSection 37.\nIn Schedule 5, the words “or to the national defence contribution”.\n9 & 10 Geo. 6. c. 64.\nThe Finance Act 1946.\nSection 44.\n10 & 11 Geo. 6. c. 35.\nThe Finance Act 1947.\nPart IV so far as unrepealed.\nSchedule 8.\n11 & 12 Geo. 6. c. 49.\nThe Finance Act 1948.\nSection 79.\n14 & 15 Geo. 6. c. 43.\nThe Finance Act 1951.\nPart III so far as unrepealed.\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.\nThe Income Tax Act 1952.\nSection 348(7).\nSection 434(3).\nSection 435(4).\nIn section 469(1) and (2), the words “and profits tax”.\nSection 473(2)(c) with the “and” at the end of paragraph (b).\nIn Schedule 16, in paragraph 1(1), the definition of “income”, paragraph 2(2) and paragraph 14.\nIn Schedule 20, paragraph 2(4), from “and for” onwards and paragraph 10(4).\nIn Schedule 21, paragraph 10.\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.\nThe Finance Act 1952.\nPart IV, so far as unrepealed.\nSection 67(2).\n1 & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nSection 25(4).\n2 & 3 Eliz. 2. c. 44.\nThe Finance Act 1954.\nSection 16(12).\n4 & 5 Eliz. 2. c. 17.\nThe Finance (No. 2) Act 1955.\nIn Schedule 2, paragraph 3.\n4 & 5 Eliz. 2. c. 54.\nThe Finance Act 1956.\nPart IV, so far as unrepealed.\nIn Schedule 4, paragraph 1.\n6 & 7 Eliz. 2. c. 56.\nThe Finance Act 1958.\nPart IV.\nSchedule 7.\n7 & 8 Eliz. 2. c. 58.\nThe Finance Act 1959.\nSection 33.\nIn Schedule 5, paragraph 2.\n8 & 9 Eliz. 2. c. 44.\nThe Finance Act 1960.\nSection 70.\n10 & 11 Eliz. 2. c. 44.\nThe Finance Act 1962.\nSection 10(7).\nSection 23(7).\nSection 24(11) from the words “where this section applies” onwards.\nIn Schedule 9, paragraph 17(3)(a)(i).\n1963 c. 25.\nThe Finance Act 1963.\nSection 69.\n1964 c. 37.\nThe Income Tax Management Act 1964.\nIn section 3, in subsection (2) the words “and the enactments relating to the profits tax”, and in subsection (3) the words “or the profits tax”.\nSection 10.\nIn section 11, in subsections (1), (2), (3) and (4) the words “or the enactments relating to the profits tax”.\nIn section 12, in subsection (1), (2), and (twice) subsection (4) the words “or the enactments relating to the profits tax”.\nIn section 13(1) the words “or paragraph 5 of Part II of Schedule 5 to the Finance Act 1937” and the words “or the said paragraph 5” (twice), and in subsection (5) the words “or the said paragrap h 5”.\nIn section 14, in subsection (1) the words “and the enactments relating to the profits tax”, in subsection (2) the words “or the profits tax” and the words “and the enactments relating to the profits tax”, in subsection (3) the words “or the enactments relating to the profits tax”.\nIn section 15, in subsection (1)(a) the words “or the enactments relating to the profits tax” and in subsection (2) the words “paragraph 5 of Part II of Schedule 5 to the Finance Act 1937”.\nIn section 17(2) the words from “and, so far” to the end of the subsection.\nIn Schedule 3, paragraph 7.\n1964 c. 49.\nThe Finance Act 1964.\nIn section 17, subsections (2) and (6).",
  "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/V",
    "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."
}