{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/paragraph-wrapper4",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/paragraph-wrapper4.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/paragraph/wrapper4",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(13) Authorised unit trusts\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 468, subsection (2), and in subsection (6) the definition of “distribution period”.\nSections 468F and 468G.\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 6, paragraphs 4, 5 and 25(2).\nThese repeals have effect in accordance with section 111 of and Schedule 14 to this Act.\n(14) Manufactured payments\nChapter\nShort title\nExtent of repeal\n1988 c.1.\nThe Income and Corporation Taxes Act 1988.\nIn paragraph 5 of Schedule 23A, in sub-paragraphs (2) and (4) the word “and” at the end of paragraph (b).\nThese repeals have effect in accordance with section 123 of this Act.\n(15) Controlled Foreign Companies\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn paragraph 2 of Schedule 25, in sub-paragraph (1), in paragraph (a) the words “or for some other period which, in whole or in part, falls within that accounting period” and the words following paragraph (d), and sub-paragraph (2).\nThese repeals have effect in accordance with section 134(5) of this Act.\n(16) Repeals connected with foreign income dividends\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 434(6A) the word “and” at the end of paragraph (a).\nIn section 438(6) the words from “being” to “that profit,”.\nIn section 731(9), in the definition of “interest” the words from “and in applying” to the end of paragraph (b).\n(17) Enterprise investment scheme\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 257D(8)(b), the words “or under section 289”.\nIn section 265(3)(b), the words “or under section 289”.\nIn section 290A, subsection (10) and, in subsection (11), the definition of “prospectus”.\nIn section 293, subsection (4) and subsections (9) to (11).\nSection 296(6).\nIn section 297, in subsection (1) the words “(6) and” and in subsection (2) paragraphs (h) and (j).\nIn section 298, in subsection (5) the definition of “property development” and subsections (6) to (8).\nSection 301(1), (2) and (7).\nSection 303(8), (10) and (11).\nIn section 306(10), the second sentence.\nIn section 307, in subsection (1) the words from “but” to the end and subsection (9).\nSection 308(6).\nSection 309.\nSection 310(10) and (11).\nIn section 312, in subsection (1) the definitions of “fixed-rate preference share capital” and “the relevant period”.\n1988 c. 39.\nThe Finance Act 1988.\nSection 50.\nSchedule 4.\n1990 c. 29.\nThe Finance Act 1990.\nSection 73.\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 231(1)(d) the words “(business expansion scheme)”.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nSections 38 to 40.\nThese repeals have effect in relation to shares issued on or after 1st January 1994.\n(18) Deduction from income\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 808 the words “In this section “securities” includes stocks and shares.”\nThis repeal has effect in accordance with section 140 of this Act.\n(19) Qualifying lenders\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 376(5).\nIn section 379, the words “except in section 376(4) and (5)”.\nIn section 828(4), “376(5)”.\n(20) Premiums referred to pension business\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 431(4), in paragraph (d) the words “approved by the Board and” and in paragraph (e) the words “approved by the Board”.\nThese repeals have effect in accordance with section 143 of this Act.\n(21) Business donations\nChapter\nShort title\nExtent of repeal\n1990 c. 29.\nThe Finance Act 1990.\nSection 75.\n(22) Minor corrections\nChapter\nShort title\nExtent of repeal\n1965 c. 25.\nThe Finance Act 1965.\nSection 87.\nSchedule 21.\n1966 c. 18.\nThe Finance Act 1966.\nIn Schedule 5, paragraph 19.\nIn Schedule 6, paragraph 23.\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn Schedule 4, paragraph 6.\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn Schedule 15, in Part I of the Table in paragraph 11, the entry relating to the Finance Act 1966.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 43(1), the words “or IV”.\nIn section 271—\n(a) in subsection (1)—\n(i) the words “or contract”, wherever they occur,\n(ii) in paragraph (b), the words “or the contract was made after that date”, and\n(iii) in paragraph (c), the words “or, as the case may be, the body with which the contract was made”, and\n(b) in subsection (2), paragraph (b) and the word “or” immediately preceding it.\nSection 614(1).\nIn Schedule 11, in paragraph 8(b), the words “Chapter II of Part I of the 1968 Act or”.\nThe repeals in sections 43 and 271 of, and Schedule 11 to, the Income and Corporation Taxes Act 1988 have effect in accordance with Schedule 17 to this Act.\n(23) Management: self-assessment etc.\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 11(1), the words “inspector or other”.\nSection 11A.\nIn section 12, subsections (1) and (4).\nIn section 33(2), the proviso.\nIn section 95(3), the words from “and the references” to the end.\nSection 118(3).\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nSection 67(1).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 5.\nSection 10.\nIn section 203(2)(dd), the words from “(being not less” to “due)”.\nSection 478.\nIn section 824, subsection (5), in subsection (9), the words “a partnership” and the words “(within the meaning of section 111 of the Finance Act 1989)”, and subsection (10).\n1992 c. 12\nThe Taxation of Chargeable Gains Act 1992.\nSection 283(5).",
  "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/wrapper4",
    "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."
}