{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-18/part-VII/chapter-1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-18/part-VII/chapter-1.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/18/part/VII/chapter/1",
  "kind": "chapter",
  "number": "(1) Married couple’s allowance etc.",
  "heading": null,
  "text": "Chapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 265(4), the words from “(and\" onwards.\n1989 c. 26.\nThe Finance Act 1989.\nIn section 33(10), the reference to section 257B(2) of the Taxes Act 1988.\nIn section 57(4), the reference to section 257B(2) of the Taxes Act 1988.\n1991 c. 31.\nThe Finance Act 1991.\nIn section 33(4), the reference to section 257B(2) of the Taxes Act 1988.\nThese repeals have effect in accordance with paragraph 10 of Schedule 5 to this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/18/part/VII/chapter/1",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}