{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-11",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-11.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/11",
  "kind": "chapter",
  "number": "(11)",
  "heading": "Foreign earnings deduction",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 19(1), in Case I of Schedule E, the words from “and to section 193(1)\" to the end.\nSection 193(1).\nIn Schedule 12, paragraphs 3(2A) and 7.\n1988 c. 39.\nThe Finance Act 1988.\nSection 67.\n1991 c. 31.\nThe Finance Act 1991.\nSection 45.\nThese repeals have effect in relation to emoluments in relation to which subsections (1) to (4) of section 63 have effect: see subsections (5) and (6) of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/27/part/III/chapter/11",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}