{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-VI.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/14/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Unapproved Employee Share Schemes",
  "text": "These repeals have effect in relation to acquisitions on or after 26th October 1987.\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn the Table in section 98, the reference to Schedule 12 to the Finance Act 1972 and in that Table as substituted by the Income and Corporation Taxes Act 1988, the reference to section 139 of that Act.\n1972 c. 41.\nThe Finance Act 1972.\nSection 79.Schedule 12 (except the definitions of “market value” and “shares” in paragraph 6).\n1973 c. 51.\nThe Finance Act 1973.\nSection 19.Schedule 8.\n1974 c. 30.\nThe Finance Act 1974.\nSection 20(2).\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nIn Schedule 7, in the Table in paragraph 9, the entry relating to section 79(9) of the Finance Act 1972.\n1982 c. 39.\nThe Finance Act 1982.\nIn section 41, the words “Paragraph 5 of Schedule 8 to the Finance Act 1973 and”.\n1984 c. 43.\nThe Finance Act 1984.\nSections 40 and 41.\n1986 c. 41.\nThe Finance Act 1986.\nIn section 23(4)(a), the words “and also to Schedule 8 to the Finance Act 1973” and the words “and share incentive”.Section 26(3) to (5) and (6)(b) to (d).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSections 138 and 139.",
  "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/VI",
    "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."
}