{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-74",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-74.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/2/paragraph/74",
  "kind": "paragraph",
  "number": "74",
  "heading": null,
  "text": "(1) Schedule 4 (deferred charges on pre-31 March 1982 gains) is amended as follows.\n(2) Before paragraph 1 insert—\n“Application of Schedule\nA1 This Schedule applies only for the purposes of corporation tax.”\n(3) In paragraph 2(5), omit—\n(a) “, 162, 165”, and\n(b) “of this Act and section 79 of the Finance Act 1980”.\n(4) In paragraph 4(2), omit “168 (as modified by section 67(6)),”.\n(5) In paragraph 9(1), omit—\n(a) in paragraph (b), “in the case of a disposal made by, or a gain treated as accruing to, a person chargeable to corporation tax,”,\n(b) paragraph (c), and\n(c) “or (as the case may be) on or before such later date”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/74",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}