{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper1.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "schedule/8/paragraph/wrapper1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(2) Medical insurance relief\nChapter\nShort title\nExtent of repeal\n1989 c. 26.\nThe Finance Act 1989.\nSections 54 to 57.\n1994 c. 9.\nThe Finance Act 1994.\nSection 83.\nSchedule 10.\n1996 c. 8.\nThe Finance Act 1996.\nIn section 129—\n(a) paragraph (a) of subsection (1);\n(b) in subsection (2), the words “section 54(6)(b) of the 1989 Act and”; and\n(c) subsections (3) and (5).\nIn Schedule 18—\n(a) paragraph 12; and\n(b) in paragraph 17, the words “12(2)(a) and (b)” and “12(2)(c) and (3)” wherever occurring and the words “12(2)(d)” in sub-paragraph (8).\nThese repeals have effect for the year 1997-98 and subsequent years of assessment except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.\n(3) Corporation tax rates\nChapter\nShort title\nExtent of repeal\n1997 c. 16.\nThe Finance Act 1997.\nSection 58.\nSection 59(a).\n(4) Taxation of distributions: surplus franked investment income\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 6(4), the words “242, 243”.\nIn section 75(5), the words “or against a decision on a claim under section 242”.\nSections 242 to 244.\nIn section 704, in paragraph A, sub-paragraph (e).\nSection 825(4)(d).\nSection 826(7B).\n1990 c. 1.\nThe Capital Allowances Act 1990.\nIn Schedule 1, paragraph 8(11).\n1991 c. 31.\nThe Finance Act 1991.\nIn Schedule 15, paragraphs 5 and 6.\n1993 c. 34.\nThe Finance Act 1993.\nIn section 78, subsections (8) to (10), and in subsection (11) the words from “but this subsection” to the end.\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 8, in paragraph 18, sub-paragraphs (7) and (8).\n1996 c. 8.\nThe Finance Act 1996.\nIn Schedule 14, paragraph 12.\n1997 c. 16.\nThe Finance Act 1997.\nSection 71.\nThese repeals have effect in accordance with section 20 of this Act (and, accordingly, the repeal of subsection (7B) of section 826 of the Income and Corporation Taxes Act 1988 has effect only where the earlier period mentioned in that subsection begins on or after 2nd July 1997).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/schedule/8/paragraph/wrapper1",
    "retrieved_at": "2026-10-29T09:23:52.893398+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."
}