{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-8.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 57 of, and Schedule 6 to, FA 2003 (disadvantaged areas relief) are repealed.\n(2) In consequence of the provision made by sub-paragraph (1), omit the following provisions—\n(a) in section 360C of CAA 2001, subsection (2)(b) (and the “or” before it);\n(b) in FA 2003—\n(i) section 112(2),\n(ii) in Schedule 15, paragraph 26, and\n(iii) in paragraph 18A of Schedule 17A, sub-paragraph (5)(b) (and the “or” before it);\n(c) in FA 2004, section 298(5);\n(d) in FA 2005—\n(i) section 96, and\n(ii) in Schedule 9, paragraphs 1 and 4;\n(e) in FA 2008—\n(i) section 95(6),\n(ii) in Schedule 30, paragraph 6, and\n(iii) in Schedule 31, paragraphs 4 and 9;\n(f) in Schedule 22 to FA 2011, paragraph 4.\n(3) In Schedule 15 to FA 2003, in paragraph 25(2), for “paragraphs 26 to 28” substitute “ paragraphs 27 and 28 ”.",
  "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/8",
    "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."
}