{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-19/part-VI.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/19/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Income Tax and Corporation Tax: General",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 8(2)(b)(i) the word “and”.\nIn section 18, in subsection (2) paragraph (c) together with the word “and” preceding it and in subsection (6) the definition of “tax-free disability payment”.\nSections 95 to 97.\nIn section 188(6) the words “payment of compensation for loss of office”.\nIn section 269(1), paragraph (c) together with the word “and” immediately preceding it.\nSection 451(4).\nIn Schedule 8, paragraphs 3 to 5, in paragraph 6 the words in brackets, paragraphs 8 and 9, in paragraph 10 the proviso, in paragraph 11 the words from “and as if” onwards and paragraph 13.\n1971 c. 68.\nThe Finance Act 1971.\nIn Schedule 6, paragraph 12.\n1973 c. 51.\nThe Finance Act 1973.\nSection 28(6)(a).\n1975 c. 7.\nThe Finance Act 1975.\nSection 11.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 30(3).\nIn section 36(5)(d) the words “or family”.\n1976 c. 40.\nThe Finance Act 1976.\nSection 68.\n1978 c. 42.\nThe Finance Act 1978.\nSection 24.\nIn Schedule 6, paragraphs 2, 3, 5 and 6.\n1980 c. 48.\nThe Finance Act 1980.\nSection 27.\nSection 119(4).\nIn Schedule 13, in paragraph 4 the words “and (3)” and “, of the proviso to section 3(4)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/19/part/VI",
    "retrieved_at": "2026-10-29T10:14:04.400989+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."
}