{
  "url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-XII",
  "json_url": "https://openlegislation.uk/finance-act-1972/schedule-28/part-XII.json",
  "legislation": "ukpga/1972/41",
  "legislation_title": "Finance Act 1972",
  "legislation_url": "https://openlegislation.uk/finance-act-1972",
  "path": "schedule/28/part/XII",
  "kind": "part",
  "number": "XII",
  "heading": "Miscellaneous Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\n1964 c. 49.\nThe Finance Act 1964.\nSection 1(4).\n1965 c. 25.\nThe Finance Act 1965.\nIn Schedule 6, in paragraph 14, sub-paragraphs (2) to (4).\nIn schedule 7, paragraph (a) of the proviso to paragraph 17(3).\nIn schedule 8, paragraph 5(3).\n1970 c.10.\nThe Income and Corporation Taxes Act 1970.\nIn section 83(1), in paragraph (a) the words “(except subsection (6))”, in paragraph (b) the words “the said subsection (6) or”, and in the words following the paragraphs and in the proviso the words from “where no claim” to “section 80(6)”.\nIn section 84(1), paragraph (a).\nIn section 85(2), the words “(except subsection (6))”.\nIn section 134(1), in paragraph (a), the words “(except subsection (6))” and, in paragraph (b), the words “the said section 80(6) or”.\nSection 142(3).\n1971 c.68.\nThe Finance Act 1971.\nIn section 7, the words from “fitted with controls” to “or a vehicle;” and paragraphs (a) and (b).\nIn section 42, in subsection (1), the words from “Except” to “below”; and subsections (2) to (6).\nIn Schedule 8, in paragraph 3(1) the words “which has been in use for the purposes of a trade carried on by the seller”, in paragraph 3(3) the words “which has been in use for the purposes of his trade”, and, in paragraph 4, sub-paragraph (1)(b) and sub-paragraph 2(b) together with the word “and” preceding it.\nIn Schedule 11, paragraph 5.\n1972 c. 25.\nThe Betting and Gaming Duties Act 1972.\nIn Schedule 2, in paragraph 18(1), the words “but before 1st April 1973”.\nNOTES:\n1. the repeal of section 1(4) of the Finance Act 1964 takes effect on 8th August 1972.\n2. The repeals in sections 134 and 142 of the Taxes Act do not affect the operation of those sections in relation to claims that were or could have been made under section 80(6) of that Act as originally enacted.\n3. The repeal in section 42 of the Finance Act 1971 has effect in relation to expenditure incurred after 21 March 1972 and the repeals in Schedule 8 to that Act have effect in accordance with section 68(9) of this Act.",
  "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/XII",
    "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."
}