{
  "url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-III.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "schedule/15/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1968 c. 3.\nThe Capital Allowances Act 1968.\nSection 20(2) to (5).\nIn section 24, in subsection (2), the words “by virtue of section 20(3), or\", in subsection (3) the words “section 20(4) or\" and in subsection (4) the words “section 20(7) or, as the case may be\".\nIn section 26(6) the words “section 20(4) or\".\nIn section 31(1) the words “determined in accordance with the subsequent provisions of the said section 20\".\nIn Schedule 4—\nin paragraph 1, in sub-paragraph (2) the words “section 20(3) or\" (in both places), “or under that subsection\" and “as the case may be\", in sub-paragraph (3) the words “section 20(4) or\", “section 281 or\", “the said section 20(4) or\" and “as the case may be\", and sub-paragraph (4);\nin paragraph 2, sub-paragraph (2), in sub-paragraph (4) the words “section 20(4) or, as the case may be\" and “(2) or\", in sub-paragraph (5)(a) the words “section 20(3) or\", in sub-paragraph (5)(b) the words “(2) or\", “section 20(3) or\", “as the case may be\" (where next occurring) and “sub-paragraph (2)(c) or, as the case may be\";\nin paragraph 3, in sub-paragraph (1) the words “section 281(2) or, as the case may be\", in sub-paragraph (2) the words “281 or\" and in sub-paragraph (3) the words “section 20(1) or, as the case may be,\".\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 35(2), paragraph (a).\nIn section 67(1) the words “or in the sheriff’s small debt court, whichever is appropriate\".\nIn the Table in section 98(3), in the first column, the reference to section 200 of the Taxes Act.\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nSection 24(2).\nIn section 38(1), the proviso.\nSections 195 to 203.\nSection 315(7) and (8).\nSection 473(2).\nIn section 498(1), the proviso.\nSection 513.\nIn Schedule 12, Parts I and II and, in Part III, paragraphs 1, 3(1) and (2), 4 and 5.\n1972 c. 41.\nThe Finance Act 1972.\nSection 68(2).\n1973 c. 51.\nThe Finance Act 1973.\nSection 42.\nSchedule 17.\n1974 c. 30.\nThe Finance Act 1974.\nSection 18.\n1975 c. 7.\nThe Finance Act 1975.\nIn Schedule 12, paragraphs 14 and 15.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 30(1) and (2).\nSection 32.\nSection 35.\nIn section 37(6) the words “and subsection (6).\".\nSection 56.\nSection 65.\nIn Schedule 10, paragraphs 1(2)(b) and 6(2)(b).\nSchedule 11.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/40/schedule/15/part/III",
    "retrieved_at": "2026-10-29T10:30:05.616252+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."
}