{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-20/part-VII.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/20/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Electronic communications",
  "text": "1. Subsection (4) of section 133 of this Act shall apply in relation to these repeals as it applies in relation to subsection (3) of that section.\n2. Without prejudice to section 17(2) of the Interpretation Act 1978, any provision made by regulations under an enactment to which any of these repeals relates shall have effect, on and after the coming into force of the repeal and to the extent that it could have been made under section 132 or 133 of this Act, as if it were a provision made under that section of this Act.\nChapter\nShort title\nExtent of repeal\n1970 c. 9\nThe Taxes Management Act 1970.\nSection 115A.\nSchedule 3A.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 203(10), the words from “and, in particular” onwards.\nSection 566(5).\n1995 c. 4.\nThe Finance Act 1995.\nSection 153.\nSchedule 28.\n1998 c. 36.\nThe Finance Act 1998.\nIn Schedule 19, paragraph 43.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/VII",
    "retrieved_at": "2026-10-29T09:21:57.430446+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."
}