{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-4",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-27/part-III/chapter-4.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/27/part/III/chapter/4",
  "kind": "chapter",
  "number": "(4)",
  "heading": "Rents and other receipts from land",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 42(7), the reference to section 579(4) of the Taxes Act 1988.\nInthe second column of the Table in section 98, the reference to section 41(2) of the Taxes Act 1988.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 15(2).\nIn section 24—\n(a) in subsection (6), paragraph (c) and the word “and” preceding it;\n(b) subsection (7).\nSection 25.\nIn section 26—\n(a)in subsection (1)(a), the words “at a full rent (not being a tenant's repairing lease)”;\n(b)subsection (2)(a).\nSections 28 and 29.\nSection 31.\nSection 33.\nSections 33A and 33B.\nSection 40(5).\nSection 41.\nSection 42A(8).\nSection 65(2A) and (2B).\nIn section 82(6), the words from “and shall be treated\" to the end.\nSection 87(10).\nIn section 96(11), the words from “or to any profits\" to the end.\nSection 401(1B).\nSection 404(6)(c).\nSection 434E(3).\nSection 488(3).\nSection 494(4) and (5).\nIn section 577(1) and (9), the words “Schedule A or\".\nIn section 577A(1) and (1A), the words “Schedule A or\".\nSection 579(4).\nSection 588(4A).\nSection 589A(9A).\nSchedule 1.\n1990 c. 1.\nThe Capital Allowances Act 1990.\nSection 15(2), (2A) and (3).\nSection 15A.\nSection 28A(2).\nIn section 29—\n(a) in subsection (1), the words “Subject to subsection (1A) below,\";\n(b) subsection (1A).\nIn section 53(1)(b), the words “or for leasing otherwise than in the course of a trade\".\nSection 61(6).\nSection 67(2), (3) and (3A).\nIn section 73—\n(a) subsection (1A); and\n(b) in subsection (2), the words “and section 67(3)\".\nIn section 159(1A), the words from “or to any such activities\" to the end.\nIn Schedule 1, paragraph 8(3).\n1990 c. 29.\nThe Finance Act 1990.\nIn Schedule 14, paragraph 2(a) and (b).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 15, paragraphs 13 and 26.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nSections 57 and 58.\n1995 c. 4.\nThe Finance Act 1995.\nSection 39.\nSection 41.\nIn Schedule 6, paragraphs 1, 4 to 7, 9 to 16, 20 to 25, 29, 30, 32 and 34 to 37.\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 14, paragraph 32(4).\nIn Schedule 20, paragraph 30.\nIn Schedule 39, in paragraph 1—\n(a) sub-paragraph (2);\n(b) in sub-paragraph (4), the words from the beginning to “passed, and\".\n1997 c. 16.\nThe Finance Act 1997.\nIn Schedule 12, paragraphs 3(6), 6(9)(b), 8, 13(7) and 20(b).\nIn Schedule 15, paragraphs 2(2), 5(1) and (2) and 6.\n1997 c. 58.\nThe Finance (No. 2) Act 1997.\nIn Schedule 7, paragraph 3.\nThese repeals have effect in accordance with section 38(2) and (3) 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/4",
    "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."
}