{
  "url": "https://openlegislation.uk/finance-act-1973/schedule-22/part-II",
  "json_url": "https://openlegislation.uk/finance-act-1973/schedule-22/part-II.json",
  "legislation": "ukpga/1973/51",
  "legislation_title": "Finance Act 1973",
  "legislation_url": "https://openlegislation.uk/finance-act-1973",
  "path": "schedule/22/part/II",
  "kind": "part",
  "number": "II",
  "heading": "INCOME TAX AND CORPORATION TAX",
  "text": "Chapter\nShort title\nExtent of repeal\n1965 c. 25\nThe Finance Act 1965\nIn section 94, in subsection (1) the words from “and of section 163(1)” to “Schedule D)” ; and in subsection (3) the words from “or of Chapter VIII”to “1970”.\n1966 c. 18\nThe Finance Act 1966\nIn section 43, the words from “and Part II” to “ capital gains”.\n1969 c. 32\nThe Finance Act 1969.\nIn Schedule 19, in paragraph 16(2), the words from “for the purposes”to “capital gains”.\n1970 c.10.\nThe Income and Corporation Taxes Act 1970.\nIn section 108, paragraph 2 of Schedule D and, in paragraph 3, the words “and 2”.\nSection 258(8)(b).\nIn section 461, in paragraph A, the words from “to recover tax” to the end of the paragraph.\nSection 466(2).\nIn section 468(4), in the second column, the words “(4)” and “Section 466(2)”.\nIn Schedule 8, the proviso to paragraph 4.\nIn Schedule 15, in the Table in paragraph 11, the entries relating to section 94 of the Finance Act 1965.\n1970 c.24.\nThe Finance Act 1970.\nSection 19(2) (f) . In section 26(1) the definition of “controlling director” . In Schedule 5, in paragraph 12(7), the words “the proviso to paragraph 4 of Schedule 8”.\n1970 c.54.\nThe Income and Corporation Taxes (No.2) Act 1970.\nSection 2 .\n1971 c.68.\nThe Finance Act 1971.\nIn section 15, paragraphs (a) and (b) of subsection(2) and subsection(6).\nSection 18(2).\nIn Schedule 6, paragraphs 10 and 64.\n1972 c.41.\nThe Finance Act 1972.\nSection 65(2).\nIn section 92(2), (6) and (7) the word “ surplus” , wherever it occurs.\nIn Schedule 12, in paragraph 5(1) of Part IV the words from “and where” onwards, and in paragraph 5(2)(b) of that Part the words “and that price” and the words from “both” to “thereof and” . In Schedule 16, in paragraph 5(7)(c) the word “total” and paragraph 7(7) .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1973/51/schedule/22/part/II",
    "retrieved_at": "2026-10-29T10:46:52.406873+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."
}