{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-6",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-6.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/27/part/6",
  "kind": "part",
  "number": "6",
  "heading": "Miscellaneous",
  "text": "(1) VAT: non-business use etc of business goods\nThese repeals have effect in accordance with section 99 of this Act.\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nIn Schedule 4, paragraph 5(4A).\nFinance Act 2003 (c. 14)\nSection 22.\n(2) VAT: transfers of going concerns\nThis repeal has effect in accordance with section 100 of this Act.\nShort title and chapter\nExtent of repeal\nValue Added Tax Act 1994 (c. 23)\nIn section 49(1), paragraph (b) (together with the word “and” before it).\n(3) Repeals connected with Gambling Act 2005\nThese repeals have effect in accordance with Schedule 25 to this Act.\nShort title and chapter\nExtent of repeal\nFinance Act 1966 (c. 18)\nIn Schedule 3, paragraph 6.\nBetting and Gaming Duties Act 1981 (c. 63)\nIn section 3(1), paragraph (b) (together with the word “and” before it).\nIn section 5C(5), paragraph (b) (together with the word “or” before it).\nIn section 12(4)—\n(a)in the definition of “betting office licence”, paragraph (a) (together with the word “and” following it),\n(b)in the definition of “bookmaker's permit”, paragraph (a) (together with the word “and” following it), and\n(c)the definitions of “meeting”, “totalisator” and “track”.\nIn section 20A(1), paragraph (a) (together with the word “or” following it).\nIn Schedule 1—\n(a)paragraph 7, and\n(b)in paragraph 15, in sub-paragraph (2), the words “in England or Wales or Northern Ireland”, sub-paragraphs (3) to (4A), and in sub-paragraph (5), the words “in Northern Ireland”.\nFinance Act 1986 (c. 41)\nIn Schedule 4—\n(a)paragraph 4(b), and\n(b)in paragraph 11, in sub-paragraph (1), the words from “in paragraph 7” to the end, and sub-paragraph (2)(a) and (b).\nFinance Act 1993 (c. 34)\nIn section 24(4)—\n(a)in paragraph (a), the words “the Lotteries and Amusements Act 1976 or”,\n(b)in paragraph (b), the words “Act or”,\n(c)in paragraph (c), the words “Act or” and “section 5(3) of that Act or”, and\n(d)paragraph (d).\nFinance Act 1997 (c. 16)\nIn section 10(3)—\n(a)paragraph (c), and\n(b)in paragraph (d), the words “section 41 of that Act or”.\nAccess to Justice Act 1999 (c. 22)\nIn Schedule 13, paragraph 120.\nFinance Act 2002 (c. 23)\nSection 13.\nIn Schedule 4, paragraph 10(14).\nFinance Act 2003 (c. 14)\nSection 9(4).\nCourts Act 2003 (c. 39)\nIn Schedule 8, paragraph 266.\nIncome Tax Act 2007 (c. 3)\nIn Schedule 1, in paragraph 94(2)(e), sub-paragraph (iii) (together with the word “and” before it).\n(4) Disclosure of Tax Avoidance Schemes\nShort title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 98C(2), the word “or” at the end of paragraph (c).\n(5) Meaning of “recognised stock exchange” etc\nShort title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn Schedule 20, in paragraph 5, the words “, or which are dealt in on the Unlisted Securities Market”.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn section 130(1)(a), the words “in the United Kingdom or elsewhere”.\nIn section 146(4)(b), the words “in the United Kingdom or elsewhere”.\nSection 285.\nFinance Act 1996 (c. 8)\nIn Schedule 38, paragraphs 7 and 12(1).\nFinancial Services and Markets Act 2000 (c. 8)\nIn Schedule 20, paragraph 4(6).\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nSection 443(2)(g).\nIn section 460(3), the words “or 451”.\nIncome Tax Act 2007 (c. 3)\nIn section 295(3)(c), the words “on the Unlisted Securities Market or dealt in”.\nSection 1010.\nIn Schedule 1, paragraph 227.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/6",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}