{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-23",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-23.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/23",
  "kind": "chapter",
  "number": "(23)",
  "heading": "Dealers in securities etc",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 470(1) and (3).\nSection 471.\nSection 472.\nIn section 473(2), the words after paragraph (b).\n1989 c. 26.\nThe Finance Act 1989.\nSection 80.\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 21, paragraphs 12 and 13.\n1. The repeal of section 471 of the Taxes Act 1988, the words after paragraph (b) in section 473(2) of that Act and paragraph 12 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(3) of this Act.\n2. The repeal of section 472 of the Taxes Act 1988 and paragraph 13 of Schedule 21 to the Finance Act 1996 has effect in accordance with section 101(4) 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/23",
    "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."
}