{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VI.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "INCOME TAX: THE ADDITIONAL RATE",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c.10.\nThe Income and Corporation Taxes Act 1970.\nIn section 30(3), the words “or additional\".\nIn section 36(1), the words “or additional\".\nIn section 38(2) the words from “and in determining\" to “investment income\".\nIn sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words “or additional\".\n1971 c.68.\nThe Finance Act 1971.\nSection 32(3) and (4).\nSection 34(4).\nIn Schedule 7, in paragraph 2(2), the words “or additional\".\n1972 c.41.\nThe Finance Act 1972.\nIn section 87(6), the words “or additional\".\nIn Schedule 16, in paragraph 5(6A), the words “or additional\".\n1973 c.51.\nThe Finance Act 1973.\nIn section 44, the words “or additional\".\nIn section 59(2), the words from “the additional rate\" to “them and\".\n1974 c.30.\nThe Finance Act 1974.\nSection 15.\nIn section 16(1), the words following “subsection (2) below\".\nIn section 43(1), the words from “In this subsection\" onwards.\nIn Schedule 7, paragraph 1 and, in paragraph 9(5), the words from “and\" onwards.\n1975 c.7.\nThe Finance Act 1975.\nIn Schedule 2, in paragraph 19(1A) the words “or additional\".\n1980 c.48.\nThe Finance Act 1980.\nIn section 24(3), the words from “or over which\" to “additional rate\", the word “respectively\", where it first occurs, and the words “and the investment income threshold\".\nThe repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.",
  "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/VI",
    "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."
}