{
  "url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1976/schedule-15/part-IV.json",
  "legislation": "ukpga/1976/40",
  "legislation_title": "Finance Act 1976",
  "legislation_url": "https://openlegislation.uk/finance-act-1976",
  "path": "schedule/15/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Life Policies",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 19, in subsection (2)(a)(iii) and (iv) the word “with\"; and subsection (7).\nIn section 20, in subsection (1), paragraph (a) and the words “on the amount of the premium paid by him or\"; subsection (2); in subsection (4), the words “premiums or other\"; in subsection (5), the words “premium or\" and the proviso; and subsection (6).\nIn section 21, in subsection (4), the words “premiums or\" and the words following pargraph (b).\nIn section 25, in subsection (2), the words “section 19 or\".\nIn section 230(7)(b) the words “from income tax\".\nIn section 39(1)(c) the words “19 or\".\nIn Schedule 1, paragraph 4(1)(d)(iii), and the word “and\" preceding it.\n1971 c. 68.\nThe Finance Act 1971.\nSection 33(3)(e).\n1975 c. 7.\nThe Finance Act 1975.\nIn section 9, in subsection (4), the words “increase in\" in the second place where they occur.\nThese repeals have effect for the year 1979–80 and subsequent years.",
  "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/IV",
    "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."
}