{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-16/part-V.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/16/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Income Tax and Corporation Tax: General",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 86(4), in the second column of the Table, paragraph 5(b).\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn section 243, the words “section 244 below and”.Section 244.In section 303, in subsection (3), the proviso and, in subsection (6), the words from “and in” onwards.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nIn section 44(2), the words from “section 244(1)” to “1965)”.In section 48(9), in the definition of “the material date”, paragraph (b).\n1978 c. 42\nThe Finance Act 1978.\nIn Schedule 9, paragraph 11(3)(c).\n1980 c. 48.\nThe Finance Act 1980.\nSection 46(12).In Schedule 10, paragraph 26(3).\n1981 c. 35.\nThe Finance Act 1981.\nSection 27.\n1982 c. 39.\nThe Finance Act 1982.\nSection 32.\n1984 c. 43.\nThe Finance Act 1984.\nIn Schedule 10, in paragraph 4(4), the words from “and paragrap h” to “ “associate”)”\n1986 c. 50.\nThe Social Security Act 1986.\nIn Schedule 10, paragraph 101(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of Sch. 16 Pts. V, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/16/part/V",
    "retrieved_at": "2026-10-29T09:52:46.435061+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."
}