{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper14n1",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper14n1.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/III/paragraph/wrapper14n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(11) Pay and file\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 343(3), the word “claim”, in the second place where it occurs.\nIn section 395, in the words after paragraph (c) of subsection (1) and in subsection (4), the words “to claim relief”.\nIn section 400(2)(a), the words “or, if a claim had been made under that subsection, would be”.\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 15, paragraphs 2 and 9.\nThe repeals in the Income and Corporation Taxes Act 1988 and the repeal of paragraph 9 of Schedule 15 to the Finance Act 1991 have effect in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Income and Corporation Taxes Act 1988.",
  "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/wrapper14n1",
    "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."
}