{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-III.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/14/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Value Added Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1983 c. 55.\nThe Value Added Tax Act 1983.\nIn section 14(7), the words “or to pay tax”.Section 40(1)(i).\n1984 c. 43.\nThe Finance Act 1984.\nSection 12.\n1985 c. 54.\nThe Finance Act 1985.\nIn section 14, in subsection (1), the words “paragraph (a) or paragraph (b) of”, in subsection (6), the words “nor be taken into account under subsection (2)(b) above” and, in subsection (7), the words “and shall not be taken into account under subsection (2)(b) above”.Section 18(2).Section 33(4).In Schedule 7, paragraph 1(1).\n1987 c. 16.\nThe Finance Act 1987.\nSection 13(4).In section 14, subsections (7) to (9).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/III",
    "retrieved_at": "2026-10-29T09:47:50.591815+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."
}