{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-4n1",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-4n1.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/V/paragraph/4n1",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "The following repeals, namely—\n(a) the repeals in sections 113, 114, 115, 277, 380, 381 and 386 of the Income and Corporation Taxes Act 1988;\n(b) the repeal of subsection (5) of section 384 of that Act;\n(c) the repeal of subsections (2) and (5) of section 385 of that Act; and\n(d) the repeal of subsection (3) of section 389 of that Act,\nhave effect in accordance with section 215(4) of this Act.",
  "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/paragraph/4n1",
    "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."
}