{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper12n1",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper12n1.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/III/paragraph/wrapper12n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(9) Overseas life insurance companies\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 31(3), the word “445”.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 11(3), the words “Subject to section 447,”.\nSection 445.\nSection 446(1).\nSection 447(1), (2) and (4).\nSection 448.\nSection 449.\nSection 724(5) to (8).\nIn section 811(2), paragraph (c) and the word “and” immediately preceding it.\nIn Schedule 19AB, paragraph 1(9).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 7, paragraph 7(1)(a), (2), (4) and (5).\nThese repeals have effect in accordance with section 103 of this Act.",
  "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/wrapper12n1",
    "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."
}