{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper26",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper26.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper26",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(17) Payments under deduction of tax\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn columns 1 and 2 of the Table in section 98—\n(a) the words “regulations under section 118D, 118F, 118G, 118H or 118I\"; and\n(b) the words “regulations under section 124(3)\".\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Part IV, Chapter VIIA.\nSection 124.\nIn section 348(3), the words “or to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV\".\nIn section 349—\n(a) in subsection (1), the words “or to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV\";\n(b) in subsection (3), paragraph (e).\nSection 468M(4)(b).\nSection 482(11)(a).\nIn section 582A(1), the words “and section 118B(4)\".\nSection 841A.\nIn Schedule 23A—\n(a) in paragraph 1(1), in the definition of “overseas securities\", paragraph (b) and the word “and\" preceding it;\n(b) in paragraph 1(1), in the definition of “UK securities\", the words “quoted Eurobonds (as defined by section 124) held in a recognised clearing system or\";\n(c) paragraph 4(8).\n1989 c. 26.\nThe Finance Act 1989.\nIn section 178(2)(m), the reference to section 118F of the Taxes Act 1988.\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 7, paragraph 28.\nSchedule 29.\nIn Schedule 38, paragraph 6(2)(a) and (3).\n1997 c. 58.\nThe Finance (No.2) Act 1997.\nSection 38.\n1. The repeal of Chapter VIIA of Part IV of the Taxes Act 1988, and related repeals, have effect in accordance with section 111(6)(a) of this Act.\n2. The repeal of section 124 of that Act, and related appeals, have effect in accordance with section 111(6)(b) of this Act.\n.3. The repeal of section 482(11)(a) of that Act has effect in accordance with section 111(6)(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/wrapper26",
    "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."
}