{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-16",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-16.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/16",
  "kind": "chapter",
  "number": "(16)",
  "heading": "Relief for losses on unlisted shares in trading companies",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 576(5), in the definition of “trading group\", the words “or not resident in the United Kingdom\".\nThe above repeal has effect in relation to shares issued on or after 6th April 1998.",
  "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/16",
    "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."
}