{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/43/part/5",
  "kind": "part",
  "number": "5",
  "heading": "Miscellaneous",
  "text": "(1) Exchange of information between tax authorities of member States\nShort title and chapter\nExtent of repeal\nFinance Act 1978 (c. 42)\nSection 77.\nFinance Act 1980 (c. 48)\nSection 17.\nFinance Act 1990 (c. 29)\nIn section 125, subsection (5) and the words after “appoint” in subsection (6).\nFinance Act 1993 (c. 34)\nSection 22.\n(2) Controlled foreign companies: exempt activities\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn Part 2 of Schedule 25, in paragraph 6(2A), the word “and” preceding paragraph (c).\n(3) Authorised unit trusts: interest distributions\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 468O(2) to (4).\nIn section 468P—\n(a)subsection (4);\n(b)in subsection (5), the words “or (4)” and the words “or, as the case may be, resident” (in both places);\n(c)subsections (8) and (9).\nFinance Act 1996 (c. 8)\nIn Schedule 7, paragraph 17.\nFinance Act 2002 (c. 23)\nSection 96(3)(a).\n(4) National savings\nShort title and chapter\nExtent of repeal\nFinance Act 1980 (c. 48)\nIn section 120, subsections (4), (5) and (8) and, in subsection (9), the words “and subsection (8) above from the passing of this Act”.\nFinance Act 1998 (c. 36)\nIn section 162, subsection (1)(a), and the word “and” before it, and subsections (2) and (5).\n(5) Other financial matters\nShort title and chapter\nExtent of repeal\nNational Loans Act 1968 (c. 13)\nSection 15(3).\nSection 19(3).\nSection 21(3).\nIn Schedule 5A—\n(a)paragraph 8 (and the heading before it);\n(b)paragraph 13(2).\nFinance Act 1982 (c. 39)\nSection 152(3).",
  "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/5",
    "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."
}