{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/paragraph-wrapper2",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/paragraph-wrapper2.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/paragraph/wrapper2",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(4)Vocational training\nChapter\nShort title\nExtent of repeal\n1991 c. 31.\nThe Finance Act 1991.\nIn section 32(10), the words after paragraph (b).\nThis repeal comes into force in accordance with section 84(4) of this Act.\n(5)Beneficial loans\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 160(4), the words from “and Part III” to the end.\nSection 167(2A).\nSection 191B(14).\nIn Schedule 7, in paragraph 1(5) the words “his employer, being” and Parts III to V.\n1991 c. 31.\nThe Finance Act 1991.\nSection 31.\nIn Schedule 6, paragraphs 2 and 5.\nThese repeals have effect in accordance with section 88(5) of this Act.\n(6)Vouchers\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 141(1), the words following paragraph (b).\n(7)Relief on re-investment\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 164A, in subsection (2) the words “Subject to section 164C”, and subsections (3) to (7) and (11).\nSections 164C to 164E.\nIn section 164F, in subsection (5)(a) the words “or 164D” and in subsection (10) the words “(within the meaning of section 164D)”.\nIn section 164H(1), the words “within the meaning of section 164C”.\nThese repeals have effect in accordance with section 91(2) of this Act.\n(8)Indexation allowance\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 56(1)(a), the words “or loss”.\nSection 103.\nSection 111.\nSections 182 to 184.\nSection 200.\nIn Schedule 7A, in paragraph 2(4) the words “except in relation to the calculation of any indexed rise”, in paragraph 2(9) the definition of “indexed rise”, in paragraph 4(12) the words from “together” to the end and paragraph 4(13).\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 17, paragraph 8.\nThese repeals have effect in accordance with section 93(11) of this Act.\n(9)Commodity and financial futures\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nSection 143(4).\nThis repeal has effect in accordance with section 95(2) of this Act.\n(10) Settlements with foreign element: information\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn the Table in section 98, in the second column the entry relating to paragraphs 11 to 14 of Schedule 5 to the Taxation of Chargeable Gains Act 1992.\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn Schedule 5, paragraphs 11 to 14.\nThese repeals have effect in accordance with section 97 of this Act.\n(11) Profit sharing schemes\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Schedule 10, in paragraph 3 the words from “In this paragraph” to the end of the paragraph.\n(12) Retirement benefits schemes\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 188(1), paragraph (c).\nIn section 189, paragraph (b).\nIn section 591(2)(g) the words “approved by the Board and”.\nSection 605(1) and (2).\nIn section 612(1), the definition of “administrator”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/paragraph/wrapper2",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}