{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-23/part-VI.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/23/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Income Tax and Corporation Tax: Capital Allowances",
  "text": "Chapter\nShort title\nExtent of repeal\n1968 c. 3.\nThe Capital Allowances Act 1968.\nSections 51 to 66.\nSection 68.\nIn section 70(3), the words from “and, in the case of” to “direct”.\nSection 74(6).\nIn section 75(1), the word “61,”.\nSection 78(3).\nIn section 79(4), the words “ and section 65(1)”.\nIn section 83(1), the words “or section 56”.\nIn section 85(1)(c), the words “other than section 60”.\nSchedules 5 and 6.\nIn Schedule 7, paragraph 4(2)(c).\n1971 c. 68.\nThe Finance Act 1971.\nSection 52.\n1973 c. 51.\nThe Finance Act 1973.\nSection 31(6)(c).\n1978 c. 42.\nThe Finance Act 1978.\nSection 39.\n1985 c. 54.\nThe Finance Act 1985.\nSection 62.",
  "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/VI",
    "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."
}