{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-19/part-V.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/19/part/V",
  "kind": "part",
  "number": "V",
  "heading": "INCOME TAX AND CORPORATION TAX",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 78(4).\nSection 86(2A).\n1985 c. 54.\nThe Finance Act 1985.\nIn section 68(7A), the word “and”” at the end of paragraph (f).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 76(1)(d), the words “general annuity business””.\nIn section 114(3), paragraph (c) and the word “and”” immediately preceding it.\nIn section 243, in subsection (1), the words “or 394”” and subsections (5) and (6)(b).\nSection 339A.\nIn section 343, in subsection (3), the words from the beginning to “subsection (6) below; and””, subsection (6) and, in subsection (7), the words from “then no relief”” to “subject to th at””.\nSection 349(3)(e).\nSection 354(3).\nIn section 367(1), the definition of the expression “large carav a n””.\nIn section 393, subsections (2) to (6) and, in subsection (11), the words from “and a claim under subsection (2)”” onwards.\nSection 394.\nSection 432A(2)(b) and (d).\nIn section 436, in subsection (1), the words “general annuity business or””, in subsection (3), in paragraph (c), the words “or general annuity business”” and, in paragraph (e), the words “general annuity business or””, and in subsection (4), the words “general annuity business or””.\nSection 437(2) to (5).\nIn section 446, in subsection (1), the words “and general annuity business”” and subsections (2) and (3).\nIn section 447, subsection (3) and, in subsection (4), the words “or 446””.\nSection 448(3)(a).\nIn section 465(3) the words “and (c)””.\nIn section 474(1)(b), the words “and general annuity business””.\nSection 518(6).\nIn section 590, subsections (5) and (6).\nSection 726.\nIn section 737, in subsection (2), the words “otherwise than by virtue of section 476(5)(a)””, and subsection (4).\nSection 738(2).\nIn section 843(4), the words “394””.\nIn Schedule 5, in paragraph 2(3)(a), the word “or”” immediately following the words “section 380””.\nIn Schedule 7, paragraphs 3(2) and (3) and 6.\nIn Schedule 15, paragraph 3(1)(c) and the word “and”” immediately preceding it.\nIn Schedule 28, paragraph 3(4)(a).\nIn Schedule 29, in the Table in paragraph 32, the entry relating to section 78(4) of the Taxes Management Act 1970.\nIn Schedule 30, in paragraph 2(2)(a), the word “or”” where first occurring and, in paragraph 3(1)(b), the word “or””.\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 8, in paragraph 1(3), the word “and”” at the end of paragraph (g).\n1989 c. 26.\nThe Finance Act 1989.\nSection 62(2).\nSection 63.\nSectio n 87(3).\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn section 2(1), the word “and”” at the end of paragraph (a).\nIn section 3(3), the words “(as defined in section 8(1))””.\nIn section 26(1), the word “and”” at the end of paragraph (e).\nIn Schedule 1, paragraph 8(16).\n1990 c. 29.\nThe Finance Act 1990.\nSection 25(2)(h).\nIn section 27, subsections (1) and (3).\nSection 61.\nIn Schedule 6, paragraph 6.\nIn Schedule 7, paragraph 8.\nIn Schedule 14, paragraph 7.",
  "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/part/V",
    "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."
}