{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-VIII",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-26/part-VIII.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/26/part/VIII",
  "kind": "part",
  "number": "VIII",
  "heading": "Miscellaneous",
  "text": "(1) Companies treated as non-resident\nChapter\nShort title\nExtent of repeal\n1988 c.1.\nThe Income and Corporation Taxes Act 1988.\nIn section 468F, in subsection (1)(c) the words “and not a dual resident” and in subsection (8) the definition of “dual resident”.\nIn section 742(8) the words “, or regarded for the purposes of any double taxation arrangements having effect by virtue of section 788 as resident in a territory outside the United Kingdom,”.\nIn section 745(4) the words “, or regarded for the purposes of any double taxation arrangements having effect by virtue of section 788 as resident in a territory outside the United Kingdom,”.\nSection 749(4A).\nSection 751(2)(bb).\n1990 c.29.\nThe Finance Act 1990.\nSection 66.\nIn section 67, subsections (1) and (2).\n1992 c.12.\nThe Taxation of Chargeable Gains Act 1992.\nSection 139(3).\nSection 160.\nIn section 166(2) the words “or a company” and the words “or company”.\nIn section 171(2), paragraph (e) and the word “or” immediately preceding it.\nSection 172(3)(a).\nIn section 175(2) the words from “or a company which” to the end of paragraph (b).\nSection 186.\nIn section 187, in subsection (1)(a) the words “or 186” and in subsection (6) the words “or, as the case may be, section 186(2),” and the words “or, as the case may be, section 186(1)”.\nSection 188.\nIn section 211(3) the words “(and would not be a gain on which, under any double taxation relief arrangements, it would not be liable to tax)”.\n1993 c. 34.\nThe Finance Act 1993.\nSection 61(3).\nThese repeals have effect in accordance with section 251 of this Act.\n(2)Railway taxation provisions\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 35(3)(d), the word “and” immediately preceding sub-paragraph (viii).\nThis repeal shall be deemed to have come into force on 11th January 1994.\n(3)Assigned matters: minor corrections\nChapter\nShort title\nExtent of repeal\n1979 c. 2.\nThe Customs and Excise Management Act 1979.\nIn section 118A, subsection (7).\n1983 c. 55.\nThe Value Added Tax Act 1983.\nIn Schedule 7, in paragraph 7, sub-paragraph (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 26 Pt VIII(1) has effect in accordance with s. 251 which is partly retrospective to 30.11.1993; Sch. 26 Pt. VIII(2) deemed to have come into force on 11.1.1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/26/part/VIII",
    "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."
}