{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Income tax, corporation tax and capital gains tax",
  "text": "(1) Temporary relief for interest payments\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 354(5) and (6).\nSection 356D(9).\nSection 357(4).\nSection 371.\nIn paragraph 10(1) and (2) of Schedule 7, the words “354(5) and (6)”, in each place.\nThese repeals come into force in accordance with section 57 of this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/III",
    "retrieved_at": "2026-10-29T09:34:56.691459+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."
}