{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-17",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-17.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/17",
  "kind": "chapter",
  "number": "(17)",
  "heading": "Carry forward of non-trading deficit on loan relationships",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 797(3B)(b), the words “or in accordance with subsection (3) of that section\".\nIn section 797A(5), paragraph (c) and the word “and\" preceding it.\nIn Schedule 28A—\n(a) in paragraph 6(db), the words “(dc) or\";\n(b) paragraph 11(2)(a);\n(c) in paragraph 13(1)(eb), the words “(ec) or\".\nThese repeals have effect in accordance with section 82(3) 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/17",
    "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."
}