{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-15/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-15/paragraph-5.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/15/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) In subsection (3) of section 67 of that Act of 1990 (manner of giving allowance on thermal insulation), the words from “shall be made” to “corporation tax,” shall be omitted.\n(2) After that subsection there shall be inserted the following subsection—\n“(3A) Subsections (2) and (3) above have effect for the purposes of corporation tax only.”\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 15 para. 5(1)(2) repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 15 para. 5(3) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/5",
    "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."
}