{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-14",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-14.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/14",
  "kind": "chapter",
  "number": "(14)",
  "heading": "Other changes to EIS etc.",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 289(7), the word “preferential\", in the second place where it occurs.\nSection 290A.\nIn section 291(2), the words “and sections 291A and 291B\".\nIn section 291A(5), the words “and the reference to a trade previously carried on includes part of such a trade\".\nIn section 293, in subsection (6), the words “it is shown that\", and subsection (7).\nIn section 297(1), the words “Subject to section 298(7) below\".\nIn section 299, subsections (7) and (8)(a).\nIn section 306(3A), the words “but section 289B(5) shall not apply for the purposes of this subsection\".\nIn section 310(2), the words “or payment\".\nIn section 312, in subsection (1), the definition of “new consideration\", in subsection (1A), the words “(disregarding section 289B(5))\" and, in subsection (1B)(c), the words “dealt in on the Unlisted Securities Market or\".\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 150, in subsection (8), the word “eligible\" and, in subsection (8A)(a), the word “preferential\", in the second place where it occurs.\nIn section 150A, in subsections (1) and (2), the word “eligible\" and, in subsection (8A)(a), the word “preferential\", in the second place where it occurs.\nIn section 150B(1), the word “eligible\".\nIn Schedule 5B, paragraph 3(2).\n1. The repeals in sections 293(6) and 310(2) of the Taxes Act 1988 and in section 150(8) of the Taxation of Chargeable Gains Act 1992 have effect in relation to events occurring on or after 6th April 1998.\n2. The repeal of section 299(7) of the Taxes Act 1988, and the repeals in sections 150A(1) and (2) and 150B(1) of the Taxation of Chargeable Gains Act 1992, have effect in relation to disposals made on or after that date.\n3. The repeals in sections 150(8A) and 150A(8A) of the Taxation of Chargeable Gains Act 1992 have effect in relation to new shares (within the meaning of the provision in question) issued on or after that date.\n4. The other repeals have effect in relation to shares issued on or after that date.",
  "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/14",
    "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."
}