{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper21",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper21.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper21",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(12) Groups of companies: chargeable gains\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 87A(3), the words “or 179(11)\".\n1988 c. 39.\nThe Finance Act 1988.\nIn section 132(6), in the definition of group, the words “references to residence in the United Kingdom were omitted and\".\n1992 c. 12.\nThe Taxation of Chargeable Gains Act 1992.\nIn section 14(4)(b), the words “without subsections (2)(a), (9) and (12) to (14)\".\nSection 25(4).\nIn section 30(2)(b), the words “178 or\".\nIn section 31(7)(b), the words “178 or\".\nIn section 35(3)(d)(i), the words “172,\".\nIn section 170—\n(a) subsection (2)(a);\n(b) in subsection (9)(b), the words “(although resident in the United Kingdom)\".\nSection 172.\nSection 174(1) to (3) and (5).\nIn section 176(7), paragraph (c) and the word “and\" immediately preceding it.\nSection 178.\nSection 179(11) and (12).\nSection 180.\nSection 181(5).\nIn section 192(4), the words “178 or\".\nIn section 197(2)(b), the words “178(3) or\".\nIn section 211—\n(a) in subsection (2), the words “Subject to subsection (3) below\" and paragraph (b) and the word “or\" immediately following it;\n(b) subsection (3).\nIn section 216(2)(b), (3) and (4), the words “178 or\".\nIn Schedule 4—\n(a) in paragraph 4(2), the words “178(3), 179(3)\";\n(b) paragraph 4(3);\n(c) paragraph 9(1)(a).\nIn Schedule 7B, paragraph 7.\n1992 c. 48.\nThe Finance (No.2) Act 1992.\nSection 25(1).\n1993 c. 34.\nThe Finance Act 1993.\nSection 90.\n1.The repeal in the Finance Act 1988 has effect in accordance with paragraph 15 of Schedule 29 to this Act.\n2.The repeal in section 14 of the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 16 of that Schedule.\n3.The repeal in section 25 of that Act has effect in accordance with paragraph 6(5) of that Schedule.\n4. The repeals in section 170 of that Act have effect in accordance with paragraph 1 of that Schedule.\n5. The repeal of section 172 of that Act, and the repeals in section 35 of and Schedule 7B to that Act, have effect in accordance with paragraph 3 of Schedule 29 to this Act.\n6. In section 174 of that Act—\n(a) the repeal of subsections (1) to (3) has effect in accordance with paragraph 12 of that Schedule; and\n(b) the repeal of subsection (5) has effect in accordance with paragraph 13 of that Schedule.\n7. The repeals in section 176 of that Act have effect in accordance with paragraph 24 of that Schedule.\n8. The repeals in section 87A(3) of the Taxes Management Act 1970 and in section 179 of the Taxation of Chargeable Gains Act 1992 have effect in accordance with paragraph 4(7) of that Schedule.\n9. The repeal in section 181 of the Taxation of Chargeable Gains Act 1992 has effect in accordance with paragraph 28 of that Schedule.\n10.The repeals in section 211 of that Act, and the repeal of section 90 of the Finance Act 1993, have effect in accordance with paragraph 30 of that Schedule.\n11. The repeal in section 25 of the Finance (No.2) Act 1992 has effect in accordance with paragraph 4(6) of that Schedule.",
  "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/wrapper21",
    "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."
}