{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-2/paragraph-2n3",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-2/paragraph-2n3.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/33/part/2/paragraph/2n3",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The repeal in section 165 of that Act shall be deemed always to have had effect.\n(6) CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn Schedule 1B, paragraph 6.\nIncome and Corporation Taxes Act 1988 (c. 1)\nSections 534, 535, 537A and 538.\nFinance Act 1996 (c. 8)\nSection 128(5) to (10).\nThese repeals have effect in accordance with section 71(3) of this Act.\n(7) CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS\nShort title and chapter\nExtent of repeal\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn Schedule A1, paragraph 23(8).\nThis repeal has effect in accordance with section 78 of this Act.\n(8) DOUBLE TAXATION RELIEF\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c.1)\nIn section 811(2), the word “and” immediately preceding paragraph (b).\nThis repeal has effect in accordance with paragraph 6(3) of Schedule 27 to this Act.\n(9) LIFE POLICIES, LIFE ANNUITY CONTRACTS AND CAPITAL REDEMPTION, POLICIES\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 541(4).\nThis repeal has effect in accordance with section 83(2) of this Act.\n(10) DIVIDENDS PAID TO GROUP MEMBERS\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 6(4), the words “, 247”.\nIn section 231(1), the words “, 247”.\nSections 247 and 248.\nIn Schedule 24, paragraph 6.\nFinance Act 1989 (c. 26)\nSection 99.\nFinance Act 1996 (c. 8)\nIn Schedule 14, paragraph 13.\nFinance Act 1998 (c. 36)\nIn Schedule 3, paragraph 19(3) and (4)(a).\nThese repeals apply in relation to payments made after the day on which this Act is passed.\n(11) SMALL COMPANIES’ RELIEF\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn section 13(7)(a), the words “resident in the United Kingdom”.\nThis repeal applies for the purposes of accounting periods ending on or after 1st April 2001.\n(12) ENDING OF PROVISIONAL REPAYMENT REGIME\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 438A.\nSchedule 19AB.\nIn Schedule 19AC, paragraph 15.\nFinance Act 1991 (c. 31)\nSection 49.\nSchedule 8.\nFinance Act 1993 (c. 34)\nSection 121.\nFinance Act 1995 (c. 4)\nIn Schedule 8, paragraph 12(1)(b).\nFinance Act 1996 (c. 8)\nSection 169.\nSchedule 34.\nFinance (No. 2) Act 1997 (c. 58)\nIn Schedule 3, paragraphs 10 to 12 and 13(13).\nFinance Act 1998 (c. 36)\nSection 37(2).\nSection 90(3).\nSection 91.\nIn Schedule 18, in paragraph 9(3), paragraph (b) and the word “and” preceding it.\nIn Schedule 19, paragraph 51.\nWith the exception of the repeals of paragraph 12(2) of Schedule 3 to the Finance (No. 2) Act 1997 and section 90(3) of the Finance Act 1998 (which come into force on the passing of this Act), these repeals have effect in accordance with section 87 of this Act.\n(13) AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 9—\n(a) in subsection (3), the words following the paragraphs;\n(b) subsections (4) to (6).\nIn section 12AB—\n(a) subsections (2) to (4);\n(b) in subsection (5), the definition of “filing date”.\nIn section 12B(1)—\n(a) in paragraph (b)(i), the words “or any amendment of the return” and “treated as”;\n(b) in paragraph (b)(ii), the words “or any amendment of the return”.\nIn section 30(5)(b), the words “, or an amendment of such a return,”.\nIn section 50—\n(a) in subsection (6)(a), the words from “by reason of” to “Finance Act 1998”;\n(b) in subsection (6)(b), the words from “by reason of” to “this Act”;\n(c) in subsection (7)(a), the words from “which has been amended” to the end of the paragraph;\n(d) in subsection (7)(b), the words from “which has been amended” to “this Act”.\nIn Schedule 1A, in paragraph 2A(2)(a), the words “treated as”.\nFinance Act 1984 (c. 43)\nIn Schedule 22, paragraph 3(1).\nFinance Act 1990 (c. 29)\nSection 104(2)(b).\nFinance Act 1994 (c. 9)\nSections 180, 186, 188 and 189.\nIn Schedule 19, paragraph 7.\nFinance Act 1996 (c. 8)\nIn section 123, subsections (6) and (7).\nIn Schedule 19—\n(a) in paragraph 2, the words “9A(1),” and “12AC(1), 19A(1), 28A(1) and 28B(1)”;\n(b) paragraphs 4, 5, 6, 9 and 10(1).\nIn Schedule 22, paragraphs 3 and 4.\nIn Schedule 24, paragraph 5.\nFinance Act 1998 (c. 36)\nIn Schedule 19, paragraphs 4, 5, 8, 10, 14(2), 16(3), 24, 25, 26 and 27(2) and (3).\nThese repeals have effect in accordance with section 88 of, and Schedule 29 to, this Act.\n(14) RECOVERY PROCEEDINGS: MINOR AMENDMENTS\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 66(1), the words “under any assessment”.\nIn section 67(1), the words “under any assessment”.\nFinance (No.2) Act 1987 (c. 51)\nSection 86(1).\nFinance Act 1994 (c. 9)\nIn Schedule 19, paragraph 20.\nFinance Act 1998 (c. 36)\nIn Schedule 4, paragraph 3(2).\nIn Schedule 19, paragraph 31.",
  "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/paragraph/2n3",
    "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."
}