{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-2",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-2.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/2",
  "kind": "chapter",
  "number": "(2)",
  "heading": "Advance corporation tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1968 c. 2.\nThe Provisional Collection of Taxes Act 1968.\nIn section 1(1), the words “(including advance corporation tax)\".\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 10(4).\nInsection 87, in subsection (1), the words “13 or\", in subsection (2), paragraph (a), in subsection (6), the words “13 or\" and, in subsection (7), the words “advance corporation tax and\".\nSection 87A(4), (4B) and (7).\nSection 94(8).\nIn section 98, in the second column of the Table, the words “Schedule 13;\" and “Schedule 13A, paragraphs 11, 12 and 13;\".\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 14(1) and (3) to (5).\nInsection 75(2), the words “group income\".\nInsection 116(2), paragraph (d).\nSections 238 to 241.\nSections 245, 245A, 245B and 246.\nIn section 247—\n(a) subsections (1), (2) and (3),\n(b) in subsection (5), the words “and shall not apply to a dividend\" onwards,\n(c) in subsection (6), paragraph (a) and the words “advance corporation tax ought to have been paid or\", “as the case may be\", “paying or\", “receiving or\" and “the advance corporation tax had been duly paid or\",\n(d) in subsection (7), the words “paying or\" and “receiving or\", and\n(e) in subsection (10), the words “dividends or\", and “and references to “group income\" shall be construed accordingly\".\nIn section 248, in subsections (2) and (3), the words “dividends or other\".\nIn section 252(1), paragraph (a).\nIn section 253, in subsection (1), paragraph (b) and the words “and to Schedule 13\", subsection (2) and, in subsection (3)(a), the words “advance corporation tax or\".\nSection 255.\nSection 434(3), (6) and (8).\nSection 434C.\nIn section 490(1), the words “(including group income)\".\nSections 497 to 499.\nSection 703(4) to (6).\nIn section 704, in paragraph A, sub-paragraph (d).\nSection 705(6) to (8).\nSection 797(4) and (5).\nIn section 802(2)(a), the words “and group income\".\nIn section 813(6), paragraph (b).\nSection 826(2A), (7), (7AA) and (7CA).\nIn section 832(1), the definitions of “franked payment\", “group income\", “the rate of advance corporation tax\" and “surplus of franked investment income\".\nSchedules 13 and 13A.\nIn Schedule 24, in paragraph 6, sub-paragraph (1)(a) and, in sub-paragraph (2), the words “dividends or\", and paragraph 7.\nIn Schedule 26, paragraph 2.\nIn Schedule 29, paragraphs 10(4)(c) and (7).\n1989 c. 26.\nThe Finance Act 1989.\nSection 97.\nSection 98.\nSection 99(2).\nSection 149(3)(c).\n1990 c. 29.\nThe Finance Act 1990.\nSection 45(6).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn Schedule 10, paragraph 14(15).\n1993 c. 34.\nThe Finance Act 1993.\nSection 78.\nSection 81.\nIn Schedule 6, paragraphs 12 and 16.\nIn Schedule 14, paragraphs 4(1) and 10(1), (3), (5) and (6).\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 16, paragraphs 2, 3(1) to (4), (11) and (13) and 20(3).\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 8, paragraphs 18, 19(3) and 22.\nIn Schedule 24, paragraphs 9 and 12(1), (2), (4) and (5).\n1996 c. 8.\nThe Finance Act 1996.\nSection 139.\nIn Schedule 14, paragraphs 1(2) and 48(2).\nIn Schedule 23, paragraphs 1 to 3, 5 and 7 to 9.\nSchedule 25.\n1997 c. 58.\nThe Finance (No. 2) Act 1997.\nSection 50(2).\nIn Schedule 3, paragraph 3(3), (4), (6) and (7).\nIn Schedule 4, paragraphs 8, 9, 18 and 23.\nThese repeals have effect in accordance with Schedule 3 to 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/2",
    "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."
}