{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-VI/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-18/part-VI/paragraph-6.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/18/part/VI/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "The repeal of section 737(8) of the Taxes Act 1988 has effect subject to paragraph 16(3) of Schedule 10 to this Act; and the repeal of the entry relating to section 737(8) in the Table in section 98 of the Taxes Management Act 1970 has effect accordingly.\n(11) Capital allowances: Schedule A cases\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 32.\nIn section 379A(2)—\n(a) in paragraph (a), the word “relevant”; and\n(b) the words after paragraph (b).\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn section 67(3), the words from “shall be made” to “corporation tax,”.\nSection 73(4).\nIn section 141—\n(a) in subsection (2), the words “Subject to subsection (3) below,”; and\n(b) subsections (3), (4) and (6).\nIn Schedule 1, paragraph 8(2).\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 6, paragraphs 8, 31 and 33.\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 21, paragraph 34.\nThese repeals have effect in accordance with paragraph 9(1) of Schedule 15 to this Act.\n(12) Capital allowances: fixtures\nChapter\nShort title\nExtent of repeal\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn section 51(8), paragraph (b).\nIn section 54(1), paragraph (c) and the word “and” immediately preceding it.\nIn section 55(4), paragraph (b) and the word “or” immediately preceding it.\nIn section 56, paragraph (c).\nSection 59(10).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 14, paragraph 10.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/paragraph/6",
    "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."
}