{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-V.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "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.\nIn section 457(1A), the words from “and does not” to the end.\nIn Schedule 8, paragraph 12.\n1972 c. 41.\nThe Finance Act 1972.\nIn section 100(6), the words from “if the limit” to “the relevant income and”.\nSection 103(1) to (3).\nSection 107(3).\n1974 c. 30.\nThe Finance Act 1974.\nSection 22(2).\nSection 37(2).\n1977 c. 36.\nThe Finance Act 1977.\nIn section 32(6), paragraph (b), and in paragraph (c) the words “or (b)”.\n1980 c. 48.\nThe Finance Act 1980.\nIn Schedule 10, paragraphs 2 and 22.\n1983 c. 28.\nThe Finance Act 1983.\nIn Schedule 5, paragraph 5(8) to (11) and paragraph 7(3).\n1984 c. 43.\nThe Finance Act 1984.\nSection 20(1) and (2).\n1985 c. 54.\nThe Finance Act 1985.\nSection 49.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/V",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}