{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper25",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper25.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper25",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(16) Insurance\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 431(2), the definition of “investment reserve\".\nIn Schedule 19AC, paragraph 7(3)(c).\n1993 c. 34.\nThe Finance Act 1993.\nSection 177.\n1994 c. 9.\nThe Finance Act 1994.\nSection 224.\n1. The repeals in the Taxes Act 1988 have effect in accordance with section 109(10) of this Act.\n2. The other repeals have effect in accordance with section 107(12)(c) 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/2000/17/schedule/40/paragraph/wrapper25",
    "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."
}