{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Income tax, corporation tax and capital gains tax",
  "text": "(1) Reliefs\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 257BB(6).\nIn section 257D(5)(d), the words “section 257A and”.\nIn section 265(3)(b), the words from “section 257A” to “or under”.\nIn section 347B(2), the words “Notwithstanding section 347A(1)(a) but”.\n1988 c. 39.\nThe Finance Act 1988.\nIn Schedule 3, paragraph 33.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn Schedule 5, paragraph 8(2).\nThe repeals in section 347B of the Income and Corporation Taxes Act 1988 and in the Finance Act 1988 have effect in relation to payments becoming due on or after 6th April 1994 and the other repeals have effect in accordance with section 77(7) of this Act.\n(2)Interest relief\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 257D(8)(a).\nSection 265(3)(a).\nSection 353(4) and (5).\n1991 c. 31.\nThe Finance Act 1991.\nSection 27(1) to (5) and (7).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 6(1), the words “353(4), 369(3A)”, the words “certain interest etc. and” and paragraph (a).\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn section 19, in subsection (3), the words “353(5), 369(3B)” and subsection (5).\n1993 c. 34.\nThe Finance Act 1993.\nSection 57(7).\nIn Schedule 6, in paragraph 1, the words “353(5), 369(3B)”.\nThese repeals have effect in accordance with section 81(6) of this Act.\n(3)Medical insurance\nChapter\nShort title\nExtent of repeal\n1988 c.1.\nThe Income and Corporation Taxes Act 1988.\nIn section 257D(8), paragraph (d).\nIn section 265(3), paragraph (d).\n1989 c.26.\nThe Finance Act 1989.\nIn section 55, in subsection (2) paragraph (e) and the word “and” immediately preceding it, and subsections (3) to (6).",
  "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/part/V",
    "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."
}