{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-V",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-V.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/18/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Indirect taxes",
  "text": "(1) Interest repayments\nChapter\nShort title\nExtent of repeal\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 6, in paragraph 9(2), the words after paragraph (b).\n1996 c. 8.\nThe Finance Act 1996.\nIn section 197(2), the word “and” at the end of paragraph (c).\nThe repeal in the Finance Act 1994 has effect in accordance with paragraph 8 of Schedule 5 to this Act.\n(2) Distress and diligence\nChapter\nShort title\nExtent of repeal\n1979 c. 2.\nThe Customs and Excise Management Act 1979.\nIn section 117—\n(a) subsections (5) to (7A);\n(b) in subsection (9), paragraphs (c) to (f); and\n(c) subsection (10).\n1981 c. 35.\nThe Finance Act 1981.\nIn Schedule 8, paragraph 8.\n1981 c. 63.\nThe Betting and Gaming Duties Act 1981.\nSections 28 and 29.\n1986 c. 41.\nThe Finance Act 1986.\nIn Schedule 4, paragraphs 8 and 9.\n1987 c. 18.\nThe Debtors (Scotland) Act 1987.\nIn Schedule 6, paragraph 23.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn paragraph 5(a) of Schedule 2, the words “and (5)”.\n1994 c. 9.\nThe Finance Act 1994.\nIn section 18—\n(a) in subsection (2), in paragraph (a), the words “, not being an amount in relation to which subsection (4) below applies,” and the word “and”;\n(b) paragraph (b) of that subsection; and\n(c) subsection (4).\nIn Schedule 7, paragraph 7(7) to (12).\n1994 c. 23.\nThe Value Added Tax Act 1994.\nIn Schedule 11, paragraph 5(4) to (10).\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 5, paragraph 9.\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 5, paragraph 13.\nThese repeals come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed for different purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "P",
      "label": "P1",
      "text": "Sch. 18 Pt. V(2) note power fully exercised (9.6.1997): 1.7.1997 appointed by S.I. 1997/1433, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/V",
    "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."
}