{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-19/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-19/paragraph-6.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/19/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "The following repeals have effect for the year 1991-92 and subsequent years of assessment—\n(a) the repeals of sections 354(3) and 726 of the Income and Corporation Taxes Act 1988;\n(b) the repeals in sections 367(1) and 737(2) of, and in Schedule 7 to, that Act;\n(c) the repeal of section 63 of the Finance Act 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/paragraph/6",
    "retrieved_at": "2026-10-29T09:37:56.935967+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."
}