{
  "url": "https://openlegislation.uk/finance-act-1967/schedule-16/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1967/schedule-16/part-X.json",
  "legislation": "ukpga/1967/54",
  "legislation_title": "Finance Act 1967",
  "legislation_url": "https://openlegislation.uk/finance-act-1967",
  "path": "schedule/16/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Other Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\n15&16 Geo. 6. & 1 eliz. 2. c. 10.\nThe Income Tax Act 1952.\nIn section 12(1) the words “the Special Commissioners”.\nSection 218 except so far as any provision of that section is applied for the purposes of section 17 of the Finance Act 1960.\nIn section 436(2) the words “any interest on money borrowed for the purpose of acquiring securities” and the word “other” as respects the year 1967-68 and subsequent years of assessment, and as respects accounting periods ending on or after 6th April, 1967.\nIn section 495(4) the words from “shall be recoverable” to “is payable”.\n1965 c. 25.\nThe Finance Act 1965.\nIn section 10, sub-sections (3) and (6).\nIn section 20(5), the words “accruing in that year of assessment” in the first place.\nSection 65(6).\nSection 95.\nIn Schedule 8, in paragraph 7 the words “on a disposal of the lease”.\nIn Schedule 12, in paragraph 1(3) the words “or is not paid in pursuance of such an agreement”.\nIn Schedule 18, paragraph 13(3) as respects any accounting period beginning after 11th April 1967.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1967/54/schedule/16/part/X",
    "retrieved_at": "2026-10-29T10:55:15.812616+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."
}