{
  "url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-VIII",
  "json_url": "https://openlegislation.uk/finance-act-1980/schedule-20/part-VIII.json",
  "legislation": "ukpga/1980/48",
  "legislation_title": "Finance Act 1980",
  "legislation_url": "https://openlegislation.uk/finance-act-1980",
  "path": "schedule/20/part/VIII",
  "kind": "part",
  "number": "VIII",
  "heading": "Close Companies",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 285 subsections (1) to (5) and in subsection (6) the words from “This” to “section” in the third place where it occurs.\nIn Schedule 14, paragraph 12.\n1974 c. 30.\nThe Finance Act 1974.\nSection 35.\nIn section 41(6)(b) the words “for the purposes of that section”.\nThese repeals have effect for accounting periods ending after 26th March 1980.",
  "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/VIII",
    "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."
}