{
  "url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-88",
  "json_url": "https://openlegislation.uk/finance-act-1971/schedule-6/paragraph-88.json",
  "legislation": "ukpga/1971/68",
  "legislation_title": "Finance Act 1971",
  "legislation_url": "https://openlegislation.uk/finance-act-1971",
  "path": "schedule/6/paragraph/88",
  "kind": "paragraph",
  "number": "88",
  "heading": null,
  "text": "In section 91(3)—\n(a) paragraphs (a) and (b)(i) shall be omitted; and\n(b) after paragraph (b) there shall be added the following:—\n“or\n(c) affecting tax charged at a rate other than the basic rate on income from which tax has been deducted (otherwise than under section 204 of the principal Act) or is treated as having been deducted, unless it is a relief from tax so charged.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 6(2), 68, Sch. 6 paras. 83, 87 to 90 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/68/schedule/6/paragraph/88",
    "retrieved_at": "2026-10-29T10:49:35.798961+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."
}