{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-V.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/41/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
  "text": "(1) Application of lower rate to income from savings\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 207A.\nSections 468E and 468EE.\nIn section 469—\n(a) in subsection (1), paragraph (b) and the word “and” immediately preceding it; and\n(b) the second paragraph of subsection (3).\n1990 c. 29.\nThe Finance Act 1990.\nSection 51.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nSection 19(4).\n1993 c. 34.\nThe Finance Act 1993.\nSection 77(1) and (2).\nSection 79(3).\nIn Schedule 6, paragraph 14.\n1994 c. 9.\nThe Finance Act 1994.\nSection 111.\n1. Subject to note 2 below, these repeals come into force in accordance with section 73 of, and Schedule 6 to, this Act.\n2. The repeals in section 469 of the Taxes Act 1988 come into force for distribution periods ending on or after 6th April 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/41/part/V",
    "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."
}