{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-10/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-10/paragraph-4.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/10/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In Schedule 23A to the Taxes Act 1988 (manufactured payments)—\n(a) paragraph 6 (unapproved manufactured payments) shall cease to have effect; and\n(b) in paragraph 7(3)—\n(i) in paragraph (a), the words “except where paragraph 6 above applies, and” shall be omitted;\n(ii) paragraph (b) shall be omitted; and\n(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 para. 4(b)(iii) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/4",
    "retrieved_at": "2026-10-29T09:27:43.076653+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."
}