{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-31.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/20/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "In section 570(2) of the Taxes Act 1988 (schemes for rationalizing industry: treatment of certain payments made under such schemes)—\n(a) the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that” shall cease to have effect;\n(b) after “the Tax Acts” there shall be inserted “ and a claim is made to that effect, ”;\n(c) for “that Schedule”, where those words first occur, there shall be substituted “ Schedule 21 ”; and\n(d) at the end there shall be added—\n“and paragraph 6 of that Schedule applies for the purposes of this subsection as it applies for the purposes of that Schedule.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/31",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}