{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-IV",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-IV.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/22/part/IV",
  "kind": "part",
  "number": "IV",
  "heading": "Income and Corporation Tax: General",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nSection 8(2)(b)(ii).\nSection 131(6).\nSection 228(5).\nSection 249(5).\nSection 416(4).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 36(5)(a).\nIn section 36A(1), paragraph (a) and, in paragraph (b), the words “(including any interest paid in connection therewith)”.\n1976 c. 40.\nThe Finance Act 1976.\nSection 64A(7) and (8).\n1980 c. 48.\nThe Finance Act 1980.\nIn Schedule 12, in paragraph 7(3) the words from “and a television set” onwards.\n1981 c. 35.\nThe Finance Act 1981.\nSection 24.\nIn section 27(3), the words “(except so far as made by virtue of section 4 of that Act)”.\nIn section 27(8) the word “and” where it appears at the end of paragraph (b).\nSection 42(2)(c).\nIn section 68, subsections (2), (4) and (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of Sch. 22 Pts. I, IV, VIII and XI is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/22/part/IV",
    "retrieved_at": "2026-10-29T10:10:59.328177+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."
}