{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper9n1",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-III/paragraph-wrapper9n1.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/III/paragraph/wrapper9n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(6) Taxation of distributions\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 233(1)(c), the words “as income which is not chargeable at the lower rate and”.\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 5(2)(a), the words “(liability to income tax at the additional rate)”.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn section 19, in subsection (3), the words “233(2)” and, in subsection (4), the words “233(1)(c)”.\nThese repeals have effect for the year 1993-94 and subsequent years of assessment.",
  "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/wrapper9n1",
    "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."
}