{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-28",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-28.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/28",
  "kind": "chapter",
  "number": "(28)",
  "heading": "Company tax returns etc.",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nSection 10.\nSection 11.\nSections 11AA to 11AE.\nIn section 12(2), the words “or section 11\".\nIn section 12B(1), the words “, 11\".\nIn section 19A(1), the words “, 11AB(1)\".\nIn section 28A—\n(a) in subsection (1), the words “or 11AB(1)\";\n(b) in subsection (7B), paragraph (b) and the word “and\" preceding it;\n(c) subsection (7C).\nSections 28AA and 28AB.\nSections 28D, 28E and 28F.\nIn section 29—\n(a) in subsection (3)(b), the words “in the case of a return under section 8 or 8A,\";\n(b) subsection (10).\nIn section 30—\n(a) in subsection (2)(a), the words “or 825\";\n(b) subsection (2A);\n(c) in subsection (3), the words “or corporation tax\";\n(d) subsections (3A) and (4A).\nSection 33(5)(c).\nIn section 33A(1), the words “under section 9 or 11AA of this Act\".\nSections 41A, 41B and 41C.\nIn section 42—\n(a) in subsections (2), (9) and (11)(a), the words “, 11\";\n(b) subsections (4) and (4A);\n(c) in subsection (5), the words from “and the reference in subsection (4)\" to the end;\n(d) subsection (13)(c).\nIn section 46(2), the words “and in particular save as provided by section 29 of this Act\".\nIn section 65(3), the words from “for the recovery of\" to the end of paragraph (b).\nSection 94.\nSection 96.\nIn section 97A, paragraph (b) and the word “or\" preceding it.\n1987 c. 51.\nThe Finance (No.2) Act 1987.\nSections 82 and 83.\nSection 88.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 7—\n(a) in subsection (2), the words “by an assessment made\";\n(b) subsections (5) to (7).\nIn section 11(3), the words “by an assessment made\".\nIn section 419(4), the words “by discharge or repayment\".\nIn Schedule 13A—\n(a) in paragraph 14(1), the words from “(which correspond\" to “Management Act)\";\n(b) in paragraph 14(8), the words from “against an amendment\" to the end.\nSchedule 17A.\nIn Schedule 29, in paragraph 10—\n(a) in sub-paragraph (3), the words “and (3A)\"; and\n(b) sub-paragraph (7).\n1988 c. 39.\nThe Finance Act 1988.\nSection 121.\n1990 c. 1.\nThe Capital Allowances Act 1990.\nSection 145A.\nSchedule A1.\n1990 c. 29.\nThe Finance Act 1990.\nSection 91.\nSection 95.\nSection 98(3).\nSection 100.\nSection 102.\nSchedules 15 and 16.\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 14, paragraphs 1, 2 and 6.\n1994 c. 9.\nThe Finance Act 1994.\nSections 181 to 183.\nSection 195.\nSection 197.\nIn Schedule 19, paragraphs 8(1), 10, 14 to 16, 17(3) and 19.\n1995 c. 4.\nThe Finance Act 1995.\nSection 104(5).\nSection 107(5) and (6).\n1996 c. 8.\nThe Finance Act 1996.\nSection 121(5).\nSection 170.\nIn Schedule 19, in paragraph 2, the words “11AB(1),\".\nIn Schedule 20, paragraph 28(5).\nIn Schedule 24, paragraphs 2 to 4, 6, 7, 8(2) and 13.\nIn Schedule 34, paragraph 1(8).\n1997 c. 58.\nThe Finance (No.2) Act 1997.\nIn Schedule 4, paragraph 3.\n1998 c. 36.\nThe Finance Act 1998.\nIn Schedule 3, paragraph 5.\nIn Schedule 5, paragraph 33.\nThese repeals have effect in relation to accounting periods ending on or after the self-assessment appointed day within the meaning of section 117 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/28",
    "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."
}