{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-V.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/V",
  "kind": "part",
  "number": "V",
  "heading": "INCOME TAX AND CORPORATION TAX: GENERAL",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c.10.\nThe Income and Corporation Taxes Act 1970.\nSection 310(1), (2) and (4).\nIn section 343(1), in paragraph (a), the words from “which takes\" to “this section\" and the proviso.\n1972 c.41.\nThe Finance Act 1972.\nSection 96.\nIn Schedule 18, paragraph 2(1).\n1979 c.30.\nThe Finance Act 1974.\nSection 10(3).\nIn paragraph 14(1)(a) of Schedule 1, the words “employee-controlled company\", in both places.\n1975 c.22.\nThe Oil Taxation Act 1975.\nSection 17(3).\n1980 c.48.\nThe Finance Act 1980.\nSection 58.\nIn Schedule 10, in paragraph 13, the words “(not exceeding £50 monthly)\".\n1982 c.39.\nThe Finance Act 1982.\nSection 35(3).\nSection 40(4) and (5).\nIn Section 72(7), the words “on or before 31st March 1987\".\n1982 c. 50.\nThe Insurance Companies Act 1982.\nIn Schedule 5, paragraph 24.\n1983 c.28.\nThe Finance Act 1983.\nSection 20(4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/part/V",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}