{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-V",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/part-V.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/part/V",
  "kind": "part",
  "number": "V",
  "heading": "Information powers",
  "text": "Chapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 17, subsections (4B) and (4C).\nIn section 18, subsections (3) and (3AA).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 482A.\nThese repeals have effect in relation to amounts paid, credited or received on or after 6th April 2001.",
  "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/V",
    "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."
}