{
  "url": "https://openlegislation.uk/finance-act-1974/schedule-14/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1974/schedule-14/part-VI.json",
  "legislation": "ukpga/1974/30",
  "legislation_title": "Finance Act 1974",
  "legislation_url": "https://openlegislation.uk/finance-act-1974",
  "path": "schedule/14/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "MISCELLANEOUS",
  "text": "Chapter\nShort Title\nExtent of Repeal\n1970 c.10.\nThe Income and Corporation Taxes Act 1970\nIn section 122(2), paragraphs (b) and (c) and the “or” preceding them.\nIn section 188(2), paragraph (b) and the words following paragraph (c).\nIn section 280(5), the words from “if” to “group” (where first occurring).\nIn section 335(4), the words from “but” to the end.\nIn section 338(2), the word “registered”.\nIn section 353, subsections (2) and (3).\nIn Schedule 8, in paragraph 6 the words from “and not” to “of office”.\n1971 c.68\nThe Finance Act 1971.\nSection 15(2).\nSection 31(2).\nIn Schedule 3, paragraph 12(2).\n1972 c.41.\nThe Finance Act 1972.\nSection 65(1).\nSection 93(8).\nSection 123.\nIn Schedule 6, the word “full-time” wherever it occurs in paragraph 7(4) and (5).\n1973 c.51.\nThe Finance Act 1973.\nSection 3.\nSection 12(1).\nSection 53(5)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of ss. 50, 54(1)(2), 56, Sch. 7 paras. 5(c), 6, 7(3), 8, 9(3)(a)(c)(4), Sch.14 Pts. I–IV, VI, VII is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."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/1974/30/schedule/14/part/VI",
    "retrieved_at": "2026-10-29T10:44:42.487502+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."
}