{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-IX.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Income Tax and Corporation Tax: Miscellaneous",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nSection 414(1)(b) and (3) to (7).\n1970 c. 24.\nThe Finance Act 1970.\nSection 34.\n1968 c. 3.\nThe Capital Allowances Act 1968.\nIn section 1(4) the proviso.\n1974 c. 30.\nThe Finance Act 1974.\nIn Schedule 1, paragraph 10(b).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 46(3)(a).\nSection 51.\nIn section 70(6) the words from “other than” onwards.\nSection 71(2) and (7).\nIn Schedule 9, paragraphs 4 and 8.\nIn Schedule 12 in paragraph 2 of Part I and in paragraph 1 of Part II the words “under section 30 of the Finance Act 1971 or” and the words in parenthesis, paragraph 6 of Part I, paragraph 4 of Part III and paragraph 5 of Part IV.\n1976 c. 40.\nThe Finance Act 1976.\nSection 63(5)(b).\n1977 c. 36.\nThe Finance Act 1977.\nSection 22(2) and (3).\n1979 c. 25.\nThe Finance Act 1979.\nSection 1(5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/48/schedule/20/part/IX",
    "retrieved_at": "2026-10-29T10:15:13.396678+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."
}