{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper22n1",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper22n1.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/part/II/paragraph/wrapper22n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(13) Double taxation relief\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 42(7)(a), the words “,810\".\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 750(3)(b), the words “other than section 810\".\nIn section 788(5), in the second sentence, paragraph (b) and the word “and\" preceding it.\nSection 794(2)(c).\nSection 799(3)(b).\nSection 800.\nSection 802.\nSection 810.\nIn Schedule 19AC, in paragraph 13, sub-paragraph (1) and, in sub-paragraph (2), the subsection (3) which is treated as inserted into section 794 of the Act.\n1989 c. 26.\nThe Finance Act 1989.\nIn section 82(1)(a), the words “or foreign tax”.\nThese repeals have effect in accordance with Schedule 30 to this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 40 Pt. II(13) partly in force at 1.4.2000 see Sch. 30 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/paragraph/wrapper22n1",
    "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."
}