{
  "url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1978/schedule-13/part-III.json",
  "legislation": "ukpga/1978/42",
  "legislation_title": "Finance Act 1978",
  "legislation_url": "https://openlegislation.uk/finance-act-1978",
  "path": "schedule/13/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Income Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 12 the word “female” wherever it occurs.\nIn section 13(a) the words “mother or other”.\nSection 18(3) and (4).\nIn section 83, in subsections (1), (2) and (3) the words “estate or interest” (wherever they occur), subsection (4)(b)(iii) and subsection (6).\nIn section 134, subsection (1)(iii) (together with the word “and” immediately preceding it), in subsection (2) the words “estate or interest” and subsection (7).\nIn Schedule 1, in paragraph 11, in sub-paragraph (1) the words “Subject to sub-paragraph (3) below” and in sub-paragraph (3) the words from the beginning to “receipt of the request; and”.\n1974 c. 30.\nThe Finance Act 1974.\nIn section 15(1) the words “the first £1,500 of”.\n1976 c. 40.\nThe Finance Act 1976.\nIn Schedule 4, paragraph 6.\n1977 c. 36.\nThe Finance Act 1977.\nSection 21.\nIn section 22, in subsection (1), paragraphs (a), (b) and (d) and in paragraph (c) the words from “for” (where it first occurs) to “respectively, and”, and in subsection (3) the words from the beginning to “; and”.\nSection 24.\nSection 26(5).\nSection 28.\nIn section 35(3) the words after the semi-colon.\n1977 c. 53.\nThe Finance (Income Tax Reliefs) Act 1977.\nSection 1.\n1. The repeals in sections 83 and 134 of the Income and Corporation Taxes Act 1970 take effect as mentioned in section 32(4) of this Act.\n2. The repeal in Schedule 1 to the said Act of 1970 applies where the qualifying policy is issued or varied after 5th April 1979.\n3. The repeals in Schedule 4 to the Finance Act 1976 and in section 35(3) of the Finance Act 1977 have effect for the year 1979-80 and subsequent years of assessment.\n4. The repeals in section 22 of the Finance Act 1977 do not affect the construction of the remainder of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1978/42/schedule/13/part/III",
    "retrieved_at": "2026-10-29T10:21:44.797563+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."
}