{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper23n1",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper23n1.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/part/II/paragraph/wrapper23n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(14) Controlled foreign companies\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 756(3), paragraph (a) and the words following paragraph (b).\nIn Schedule 25, in paragraph 11(1), the word “and” immediately preceding paragraph (g).\nThese repeals have effect in accordance with paragraph 9 of Schedule 31 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/part/II/paragraph/wrapper23n1",
    "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."
}