{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-27",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-27.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/27",
  "kind": "chapter",
  "number": "(27)",
  "heading": "Controlled foreign companies",
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 747(1), the words “the Board have reason to believe that\" and “and the Board so direct,\".\nSection 748(2).\nIn section 751(1)(b), the words “not being the subject of an earlier direction under section 747(1)\".\nSection 753.\nSection 754(4).\nSection 755.\nIn Schedule 24, paragraph 4(2A), in paragraph 9, in sub-paragraph (1) the words “Subject to sub-paragraph (2) below\" and sub-paragraphs (2), (5) and (6) and paragraphs 11 and 11A(3) and (6).\nIn Schedule 26, in paragraph 1, in sub-paragraph (1), paragraph (c) and the word “and\" immediately preceding it, and the words “or, as the case may be, of the excess of it referred to in paragraph (c) above\" and sub-paragraphs (4) and (6).\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 36, in paragraph 3, sub-paragraph (6)(b) and the word “and\" immediately preceding it and sub-paragraph (7).\nThese repeals have effect in accordance with paragraph 37 of Schedule 17 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/27",
    "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."
}