{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-24",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-24.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/24",
  "kind": "chapter",
  "number": "(24)",
  "heading": "Distributions and manufactured dividends: miscellaneous amendments",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 737D(2), the words “manufactured dividend\".\nIn Schedule 23A—\n(a) in paragraph 2, in sub-paragraph (3), paragraph (a), sub-paragraphs (4) and (5) and, in sub-paragraph (6), paragraph (b) and the word “and\" immediately preceding it;\n(b) in paragraph 2A, in sub-paragraph (1), the words “together with an amount equal to the notional ACT\" and sub-paragraph (3).\nThese repeals have effect in accordance with section 102 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/24",
    "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."
}