{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper3.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/wrapper3",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(6) Insurance companies and friendly societies: repeals other than those relating to self-assessment\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 76(8), the definition of “relevant franked investment income”.\nIn section 432E(6), paragraph (b) and the word “and” immediately preceding it.\nIn section 434, in subsection (3), the words from “but it may be the subject of a claim” onwards, and, in subsection (8), the words from “or by payment of tax credit” onwards.\nSection 434A(1).\nIn section 436(3), paragraphs (d) and (e).\nIn section 438, subsections (3), (3AA), (5) to (7) and (9).\nSection 439B(7).\nSection 440B(1A) and (2).\nSection 441A(1).\nIn paragraph 1 of Schedule 19AB—\n(a) in sub-paragraph (1), the words “the aggregate of”, and paragraph (b) and the word “and” immediately preceding it;\n(b) in sub-paragraph (7), the words “paid or”, paragraph (b) and the word “and” immediately preceding it, and the words “or in section 42(5A) of the Management Act”;\n(c) sub-paragraph (8); and\n(d) in sub-paragraph (10), the words “and payments of tax credits” and “or in section 42(5A) of the Management Act”.\nIn Schedule 19AC, paragraph 2, in paragraph 5(1), the notionally inserted section 76(6B), in paragraph 5B, sub-paragraphs (1) to (3), and paragraphs 9A, 10, 10A, 11A(1), 12(1) and 15(1).\n1989 c. 26.\nThe Finance Act 1989.\nIn section 89, in subsection (2), paragraph (a) and, in paragraph (b), the words “other unrelieved”, and subsection (8).\n1990 c. 29.\nThe Finance Act 1990.\nSection 45(9).\nIn Schedule 6, paragraph 5.\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 16, paragraph 6.\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 8, paragraphs 19(2), 28(2), 29, 35(2), 36, 41, 43 and 47.\n1996 c. 8.\nThe Finance Act 1996.\nSection 164(2)(b) and (3)(a).\nIn Schedule 14, paragraph 51.\nIn Schedule 27, paragraph 5.\nIn Schedule 34, paragraphs 1(7) and 5(2).\nExcept for the repeals in Schedule 34 to the Finance Act 1996, these repeals have effect in accordance with the provisions of Schedule 3 to this Act, other than paragraph 11.",
  "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/wrapper3",
    "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."
}