{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper20",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper20.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper20",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(11) Groups and group relief\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 87A(3), the word “or\" preceding “paragraph 75A(2)\".\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 402(4), the words from “if the share in the consortium\" to “is nil or\".\nIn section 413—\n(a) in subsection (5), the words from the beginning to “Kingdom; and\", paragraph (c) and the word “or\" immediately preceding it;\n(b) subsections (8) and (9).\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 170(8), the words “, or subsections (7) to (9),\".\nIn section 228(10)(b), the words “to (9)\".\n1992 c. 48.\nThe Finance (No.2) Act 1992.\nIn Schedule 6, paragraph 3.\n1998 c. 36.\nThe Finance Act 1998.\nSection 81.\n1. The repeal in section 87A(3) of the Taxes Management Act 1970 has effect in accordance with section 98(2) of this Act.\n2. The repeal in section 402(4) of the Taxes Act 1988, the repeal of section 413(8) and (9) of that Act, the repeals in the Taxation of Chargeable Gains Act 1992 and the repeal of section 81 of the Finance Act 1998 have effect in accordance with section 100(5) of this Act.\n3. The repeals in section 413(5) of the Taxes Act 1988 and the repeal in Schedule 6 to the Finance (No.2) Act 1992 have effect in accordance with paragraph 6 of Schedule 27 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/2000/17/schedule/40/paragraph/wrapper20",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}