{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-2",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-2.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/33/part/2",
  "kind": "part",
  "number": "2",
  "heading": "INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX",
  "text": "(1) MILEAGE ALLOWANCES\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nSections 197B to 197F.\nSection 578A(1)(c) and the word “or” immediately preceding it.\nFinance Act 1990 (c. 29)\nSection 23 and Schedule 4.\nCapital Allowances Act 2001 (c. 2)\nSection 80.\nThese repeals have effect for the year 2002-03 and subsequent years of assessment.\n(2) EMPLOYEE SHARE OWNERSHIP PLANS\nShort title and chapter\nExtent of repeal\nFinance Act 2000 (c. 17)\nIn Schedule 8, paragraph 82(2).\nThis repeal shall be deemed always to have had effect.\n(3) ENTERPRISE INCENTIVES\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 289—\n(a) in subsection (1), the word “and” at the end of paragraph (ba);\n(b) in subsection (2), paragraph (c) and the word “or” immediately preceding it;\n(c) subsections (4) and (5).\nIn section 289A(7), paragraph (c) and the word “and” immediately preceding it.\nSection 289A(9).\nSection 291(6).\nIn section 293(2), the words “be an unquoted company and”.\nIn section 293(3B)(b), the words “and oil exploration”.\nSection 297(2)(d) and (9).\nIn section 303—\n(a) subsections (3) to (7);\n(b) in subsection (9A), the words “or, as the case may be, the receipt of value in question”.\nSection 303A(8).\nIn section 312(1), the definitions of—\n“appraisal licence”;\n“the designated period”;\n“development licence”;\n“exploration licence”;\n“modified appraisal licence”, “modified development licence” and “modified exploration licence”;\n“Northern Ireland licence” (and in relation to such a licence “the initial term”, “the 30 year renewal term” and “the five year renewal term”);\n“oil” and “oil extraction activities”;\n“oil exploration”; and\n“the 1984 Regulations” and the word “and” immediately preceding the definition of “the 1984 Regulations”.\nSection 312(7) and (8).\nIn section 576—\n(a) in subsection (4), the words from “at all times” to “and which”;\n(b) in subsection (4B)(a), the words “, the words “an unquoted company and be” in subsection (2),”.\nIn Schedule 15B, paragraph 1(7).\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn Schedule 5B—\n(a) in paragraph 1(2), the word “and” at the end of paragraph (f);\n(b) paragraph 13(4);\n(c) paragraph 14A(7);\n(d) in paragraph 19(1), the definition of “the designated period”.\nFinance Act 1994 (c. 9)\nIn Schedule 15, paragraphs 10(d), 17(b) and (c) and 21(a)(i).\nFinance Act 1998 (c. 36)\nIn Schedule 13, paragraphs 6(1), 7(1), 15(2), 20(1)(a) and 30(1)(a).\nFinance Act 2000 (c. 17)\nIn Schedule 17, paragraphs 2, 3(2), 4, 5(2) and (5), 6(2) and 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}