{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-VII.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "FOREIGN EARNINGS AND EMOLUMENTS",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 188(2), the words from “in respect of one-half\" to “charged\" and paragraph (a).\nIn Schedule 8, in paragraph 12, the words “(2) or\".\nIn Part III of Schedule 12, in paragraph 2(3) the words “(3) and\".\n1974 c. 30.\nThe Finance Act 1974.\nSection 23(3).\nIn Schedule 2, paragraph 3.\n1975 c. 14.\nThe Social Security Act 1975.\nIn Schedule 2, in paragraph 3(2), paragraph (cc).\n1975 c. 15.\nThe Social Security (Northern Ireland) Act 1975.\nIn Schedule 2, in paragraph 3(2), paragraph (cc).\n1977 c. 36.\nThe Finance Act 1977.\nIn section 31(2), the words from the beginning to “emoluments); and\".\nIn Schedule 7, paragraphs 2, 3, 4(3), (4) and 5, in paragraph 9 the words “or 2\", and paragraph 10.\n1978 c. 42.\nThe Finance Act 1978.\nSection 27.\nSchedule 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/VII",
    "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."
}