{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-18",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-18.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/18",
  "kind": "chapter",
  "number": "(18)",
  "heading": "Capital allowances",
  "text": "Chapter\nShort title\nExtent of repeal\n1990 c. 1.\nThe Capital Allowances Act 1990.\nSection 76(3).\n1997 c. 58.\nThe Finance (No. 2) Act 1997.\nSection 42(6) and (7).\n1. The repeal of section 76(3) of the Capital Allowances Act 1990 has effect in relation to every chargeable period ending on or after 12th May 1998.\n2. The repeal of section 42(6) and (7) of the Finance (No. 2) Act 1997 has effect in accordance with section 84(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/18",
    "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."
}