{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper11n1",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper11n1.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/III/paragraph/wrapper11n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(8) Insurance companies\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 432A(10).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 212—\n(a) in subsection (2), the words from “and in relation to” onwards;\n(b) subsections (3), (4), (6) and (8).\nSection 213(9).\nSection 214(3) to (5).\nThe repeal of section 212(8) of the Taxation of Chargeable Gains Act 1992 has effect, in accordance with section 91(1) of this Act, in relation to the accounting periods mentioned in section 212(8), and the other repeals have effect in relation to accounting periods beginning on or after 1st January 1993.",
  "extent": null,
  "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/paragraph/wrapper11n1",
    "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."
}