{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-VIII",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-41/part-VIII.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/41/part/VIII",
  "kind": "part",
  "number": "VIII",
  "heading": "Miscellaneous",
  "text": "(1) Rates of interest\nChapter\nShort title\nExtent of repeal\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 6, paragraph 11.\nIn Schedule 7, paragraph 21(5).\n1994 c. 23.\nThe Value Added Tax Act 1994.\nSection 74(6).\nSubsection (7) of section 197 of this Act applies in relation to these repeals as it applies in relation to subsection (6) of that section.\n(2) Banks\nChapter\nShort title\nExtent of repeal\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nIn section 157(5), paragraph (b) and the word “and” immediately preceding it.\n1987 c. 22.\nThe Banking Act 1987.\nIn Schedule 6, paragraph 17.\nThese repeals have effect in accordance with Schedule 37 to this Act.\n(3) Quotation and listing of securities\nChapter\nShort title\nExtent of repeal\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nSection 288(4).\nThis repeal has effect in relation to times falling on or after 1st April 1996.\n(4) Enactment of extra-statutory concessions\nChapter\nShort title\nExtent of repeal\n1891 c. 38.\nThe Stamp Duties Management Act 1891.\nIn section 9(7)(e), the words from “which is inadvertently” to “executed and duly stamped, or”.\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 72(5), the word “life” in the third place where it occurs.\nIn section 73(2), the word “life”.\nSection 75.\nIn section 254—\n(a) in subsections (6) and (7), the words “the inspector is satisfied that”;\n(b) in subsection (8), the words “in the inspector’s opinion”; and\n(c) in subsection (11), the words “the inspector was satisfied that”, “by the inspector” and “he was satisfied that”.\nThese repeals have effect in accordance with Schedule 39 to this Act.",
  "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/VIII",
    "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."
}