{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-8",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-26/part-8.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/26/part/8",
  "kind": "part",
  "number": "8",
  "heading": "Miscellaneous provisions",
  "text": "(1) Climate change levy: abolition of half-rate supplies etc\nThese repeals have effect in accordance with section 172 of this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 2000 (c. 17)\nIn Schedule 6—\n(a)in paragraph 34(2), the words “(or, in the case of electricity, consumed)”;\n(b)in paragraph 37(1)(c), the words “half-rate supplies or”;\n(c)in paragraph 38(1)(c), the words “half-rate supplies or”;\n(d)paragraph 42(1)(b);\n(e)paragraph 43;\n(f)in paragraph 62(1), in paragraph (c), the words “half-rate or” and paragraph (d);\n(g)paragraph 101(2)(a)(iii);\n(h)in paragraph 147, the definition of “half-rate supply”.\n(2) International tax arrangements\nShort title and chapter\nExtent of repeal\nInheritance Tax Act 1984 (c. 51)\nSection 158(1A).\nSection 220A.\nFinance Act 1987 (c. 16)\nSection 70(2).\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 788(2).\nSection 815C.\nSection 816(2) and (2ZA).\nFinance Act 2000 (c. 17)\nSections 146 and 147.\nFinance Act 2002 (c. 23)\nIn section 88(2)—\n(a)in paragraph (a), the words “and 815C(1)”,\n(b)in paragraph (b), the words “and 815C”, and\n(c)paragraphs (d) and (e).\nFinance Act 2003 (c. 14)\nSection 198.\nCommissioners for Revenue and Customs Act 2005 (c. 11)\nIn Schedule 4, in paragraph 37(b), the words “(2), (2ZA) and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/8",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}