{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-wrapper8n1",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-V/paragraph-wrapper8n1.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/V/paragraph/wrapper8n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(25) Lloyd’s underwriters\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 627.\nSection 641(2).\n1993 c. 34.\nThe Finance Act 1993.\nSection 171(3).\nIn section 179, in subsection (2), the words “to subsection (3) below and”, and subsection (3).\nIn section 182, subsections (2) to (4).\nSection 183(3).\nIn section 184(1), the words “or the managing agent of a syndicate of which he is a member”.\nIn Schedule 19, Part II.\nIn Schedule 20, in paragraph 13(1), the words from “and a transfer” to the end.",
  "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/wrapper8n1",
    "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."
}