{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-13",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-13.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/13",
  "kind": "chapter",
  "number": "(13)",
  "heading": "The enterprise investment scheme and venture capital trusts",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 842AA(14), the word “preferential\", in the second place where it occurs.\nIn Schedule 15B, in paragraph 6(1), the word “preferential\", in the second place where it occurs.\nIn Schedule 28B, in paragraph 5(5), the word “and\" at the end of the definition of “associate\".\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 15, paragraph 25(d).\n1. The repeals in section 842AA of, and Schedule 15B to, the Taxes Act 1988 have effect in accordance with section 73 of this Act.\n2. The repeal in the Finance Act 1994 has effect in accordance with section 71(5) of this Act.",
  "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/13",
    "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."
}