{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-V.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/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.\nIn section 263(4), the words “as respects more than one surrendering company”.Section 333(1)(b) and the word “or” immediately preceding it.Section 333(2) and (3).In section 334(2), the words following paragraph (c).Section 335(2) to (5).In section 337(4), paragraph (b) of the proviso.In section 343, in subsection (2), in paragraph (b) the words from “except that” to the end; in subsection (3), paragraphs (iii) and (iv) of the proviso; and subsections (6), (8A), (8B) and (9).\n1970 c. 31 (N.I.).\nThe Friendly Societies Act (Northern Ireland) 1970.\nSection 1(3), (3A) and (5).Section 55.\n1974 c.46.\nThe Friendly Societies Act 1974.\nSection 7(3), (3A) and (5).In Schedule 9, in paragraph 23, paragraph (a).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSchedule 9.\n1978 c. 42.\nThe Finance Act 1978.\nIn section 54(7), in paragraph (c)(i), the final word “or” and paragraphs (c)(ii) and (d).\nS.I. 1979/1714 (N.I. 19).\nThe Perjury (Northern Ireland) Order 1979.\nIn Schedule 1, paragraph 20.\n1980 c. 48.\nThe Finance Act 1980.\nIn section 57(2), paragraph (a) and in paragraph (b) the words “in section 55(1) of the said Act of 1970 and”.\n1983 c. 28.\nThe Finance Act 1983.\nSection 29.\n1984 c. 43.\nThe Finance Act 1984.\nSection 34.In section 73(5), the words from “which specify” to “registered friendly societies” and paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/V",
    "retrieved_at": "2026-10-29T09:59:59.788314+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."
}