{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-28.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) The following repeals are made in consequence of the provision made by paragraph 23 above.\nAct\nProvision repealed\nICTA\nSections 266, 266A and 274.\nSection 824(2D)(b) and (3)(ad).\nSchedule 14.\nIn paragraph 8 of Schedule 15, the words from “but” (in the second place it occurs) to the end.\nFA 1988\nSection 29.\nParagraph 9 of Schedule 3.\nFA 1996\nSection 167(5) and (6).\nParagraph 11 of Schedule 18.\nParagraph 20 of Schedule 20.\nITEPA 2003\nParagraphs 36 and 119 of Schedule 6.\nFA 2004\nParagraphs 9 and 10 of Schedule 35.\nITA 2007\nSection 811(6)(e) and the “and” before it.\nParagraph 232 of Schedule 1.\nFA 2009\nParagraphs 3 to 5 of Schedule 1.\nParagraph 9D of Schedule 54.\n(2) In section 989 of ITA 2007 (definitions for the purposes of the Income Tax Acts) for the definition of “qualifying policy” substitute—\n““qualifying policy” is to be read in accordance with Schedule 15 to ICTA,”.\n(3) The amendments made by sub-paragraphs (1) and (2) come into force on the day appointed by the Treasury by order made by statutory instrument.\n(4) An order under sub-paragraph (3) may make transitional provision and savings.\n(5) A statutory instrument containing an order under sub-paragraph (3) is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/28",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}