{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-wrapper6n1",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-wrapper6n1.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/V/paragraph/wrapper6n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(24) Changes for facilitating self-assessment\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 65, in subsection (1), the words “and sections 66 and 67” and the words “the year preceding”, in subsection (3), the words from “Nothing in this subsection” to the end, and in subsection (5), the words “subject to sections 66 and 67” and the words “the year preceding”, in each place where they occur.\nSections 66 and 67.\nIn section 96, in subsection (5), paragraph (b), in subsection (6), the words from “except that” to the end, and in subsection (7), paragraph (b).\nIn section 113, in subsection (1), the words “and of section 114(3)(b)”, subsections (3) to (5) and, in subsection (6), the words from “and where” to the end.\nIn section 114, in subsection (3), the words from “except that” to the end, and subsection (4).\nIn section 115, subsections (1) to (3) and (6).\nIn section 277, in subsection (1), the words “Subject to subsection (2) below”, paragraph (c) and the word “and” immediately preceding that paragraph, and subsection (2).\nSection 380(3).\nSection 381(6).\nSection 383.\nIn section 384, in subsection (1), the words “(including any amount in respect of capital allowances which, by virtue of section 383, is to be treated as a loss)”, in subsection (2), the words “or an allowance in respect of expenditure incurred”, paragraph (b) and the word “or” immediately preceding that paragraph, and subsection (5).\nIn section 385, subsections (2), (3), (5) and (8).\nSection 386(4).\nIn section 388, in subsection (6), paragraphs (b) and (d) and the word “and” immediately preceding paragraph (d), and in subsection (7), the words from the beginning to “an earlier year; and”.\nIn section 389, subsections (3) and (5) to (7).\nIn section 397(1), the words from “and where” to the end.\nIn section 521, in subsections (1) and (2), the words “or its basis period”.\nIn section 528(1), the words “or its basis period”.\nIn section 530, in subsections (4) and (5), the words “or its basis period”.\nIn section 804(8), the definitions of “non-basis period” and “years of commencement” and the words “references to the enactments relating to cessation are references to sections 63, 67 and 113”.\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn section 3, in subsections (1) and (2B) to (4), the words “or its basis period”, in each place where they occur.\nIn section 4(10), the words “or of which the basis periods end on or before that date”.\nIn section 7, in subsections (2) and (3), the words “or its basis period”.\nIn section 8, in subsection (3), the words “or its basis period”, and in subsection (5), in paragraph (a), the words from “or” to the end.\nIn section 9(3), the words “or its basis period”.\nIn section 19(3), the words “or its basis period”, in each place where they occur.\nIn section 21(8), the words “or its basis period”.\nIn section 23(2), the words “or its basis period”.\nIn section 24, in subsections (6), (6A) and (7), the words “or its basis period”, in each place where they occur.\nIn section 25, in subsections (1) and (7), the words “or its basis period”.\nIn section 33(3), the words “or, as the case may be, in its basis period”.\nIn section 37, in subsections (2) and (9), the words “or its basis period”, in subsection (5), the words “or, as the case may be, in its basis period” and, in subsection (6), the words “or in the basis period for which”.\nIn section 42(4), the words “or in the basis period for which”.\nIn section 46(1), the words “or in the basis period for which”.\nIn section 47(1), the words “or in the basis period for which”.\nIn section 48, in subsections (3), (4) and (5), the words “or its basis period”.\nIn section 49(2), the words “or its basis period”.\nIn section 61(5), the words “or its basis period”.\nIn section 62A(6), the words “or its basis period”.\nIn section 67(6), the words “or its basis period”.\nIn section 73(3), the words “or its basis period”.\nIn section 79, in subsections (3) and (5), the words “or its basis period”, in each place where they occur.\nIn section 85, in subsections (1), (3) and (4), the words “or its basis period”, in each place where they occur.\nIn section 87(6), the words “or of which the basis periods end on or before that date”.\nIn section 93(3), the words “or its basis period”.\nIn section 99, in subsections (1) and (4), the words “or its basis period”.\nIn section 101, in subsections (2) and (6) to (8), the words “or its basis period”.\nIn section 121(4), the words “or its basis period” and the words “or, as the case may be, its basis period”.\nIn section 124(3), the words “or its basis period”.\nIn section 126(2), the words “or its basis period”, in each place where they occur.\nIn section 128(1), the words “or its basis period”.\nIn section 129(3), the words “or the basis periods for which”.\nIn section 134(1), the words from “but where a writing-down allowance” to the end.\nIn section 138(7), the words “or its basis period”.\nIn section 148(7), the words “or its basis period”.\nIn section 159, in subsections (4) and (6), the words “or its basis period”.\nIn section 159A(4), the words “or its basis period”.\n1991 c. 31.\nThe Finance Act 1991.\nIn section 72(8), the words “383(6), (7) and (8)”.\n1994 c. 9.\nThe Finance Act 1994.\nIn section 118(6), the words “or its basis period”.",
  "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/wrapper6n1",
    "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."
}