{
  "url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-V.json",
  "legislation": "ukpga/1972/41",
  "legislation_title": "Finance Act 1972",
  "legislation_url": "https://openlegislation.uk/finance-act-1972",
  "path": "schedule/28/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Interest Relief",
  "text": "Chapter\nShort Title\nExtent of Repeal\n1970 c.10\nThe Income and Corporation Taxes Act 1970.\nSections 57 to 64A.\nIn section 122(1), paragraph (c) and the word “and” preceding it.\nSection 190.\nSection 248(6).\nIn section 296(2) the words “not being interest”.\nSection 300.\nSection 440.\nIn section 455, in paragraph (a), the words “excluding all payments of interest” and, in paragraph (b), the words “subject to section 456 below”.\nSection 456.\nSection 469(6).\nIn section 496, subsections (3) to (7).\nIn Part III of Schedule 12, paragraph 2(1)(c) and the word “and” preceding it.\nIn Schedule 14, in paragraph 5 the words “section 57(10) and” and paragraph 10.\n1970 c.24\nThe Finance Act 1970.\nSection 17.\nIn Schedule 4, paragraph 9, except sub-paragraph (6).\n1971 c.68\nThe Finance Act 1971.\nIn Schedule 6, paragraphs 23, 44, 60 and 66.\nIn Schedule 8, paragraph 16(4) and, in paragraph 16(5), the words “190(1)”.\nThese repeals have effect in relation to interest paid and payable on or after 6th April 1972.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1972/41/schedule/28/part/V",
    "retrieved_at": "2026-10-29T10:48:52.133540+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."
}