{
  "url": "https://openlegislation.uk/finance-act-1996/section-79",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-79.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/79",
  "kind": "section",
  "number": "79",
  "heading": "Abolition of Schedule C charge etc.",
  "text": "(1) The charge to tax under Schedule C is abolished—\n(a) for the purposes of income tax, for the year 1996-97 and subsequent years of assessment;\n(b) for the purposes of corporation tax, for accounting periods ending after 31st March 1996.\n(2) Schedule 7 to this Act (which, together with Chapter II of this Part of this Act, makes provision for imposing a charge under Schedule D on descriptions of income previously charged under Schedule C, and makes connected amendments) shall have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/79",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}