{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-4",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-4.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/43/part/4",
  "kind": "part",
  "number": "4",
  "heading": "Other taxes",
  "text": "(1) Inheritance tax: authorised unit trusts\nShort title and chapter\nExtent of repeal\nInheritance Tax Act 1984 (c. 51)\nIn section 178(1), in the definition of “qualifying investments”, the words “(as defined in section 468 of the Taxes Act 1988)”.\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn Schedule 29, in the table in paragraph 32, the entry relating to section 178(1) of the Inheritance Tax Act 1984.\n(2) Climate change levy\nShort title and chapter\nExtent of repeal\nFinance Act 2000 (c. 17)\nIn Schedule 6—\n(a)paragraph 15(5);\n(b)in paragraph 41(1)(c), the words “for any period”;\n(c)in paragraph 100(1), the words “for an accounting period”;\n(d)paragraph 148(6);\n(e)in paragraph 149(1), the words “the percentage that is to be stated in a certificate under paragraph 148 as”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/43/part/4",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}