{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/paragraph-wrapper4.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/wrapper4",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(7) Insurance companies and friendly societies: repeals relating to self-assessment\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn paragraph 1 of Schedule 19AB, in sub-paragraph (7), the words “paid or”, paragraph (b) and the word “and” immediately preceding it, and the words “or section 42(4) of the Management Act”.\nIn paragraph 3 of Schedule 19AB—\n(a) in sub-paragraph (1A), the words “paid or” and “or section 42(4) of the Management Act”, and paragraph (b) and the word “and” immediately preceding it;\n(b) in sub-paragraph (1B), the words “payments or” and paragraph (b) and the word “or” immediately preceding it; and\n(c) in sub-paragraph (8), the words “paid or” and paragraph (b) and the word “or” immediately preceding it.\nThese repeals have effect in accordance with paragraphs 11 and 12 of Schedule 3 to this Act.\n(8) Taxation of dealers in respect of distributions etc.\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 95, in subsection (1A), paragraphs (b) and (d), subsection (1B), in subsection (2), the word “qualifying” in both places where it occurs, and subsections (4) and (5).\nIn section 234(1), the words “but subject to section 95(1A)(c)”.\nIn section 732, subsections (2) and (2A), in subsection (4) the words “on a stock exchange outside the United Kingdom”, and subsections (5) to (7).\nSection 738(1)(a) and (b).\nIn Schedule 23A, paragraph 2A(2).\nIn Schedule 28B, in paragraph 13(5), paragraph (b) and the word “and” immediately preceding it.\n1990 c. 29.\nThe Finance Act 1990.\nSection 53(1).\n1991 c. 31.\nThe Finance Act 1991.\nSection 56.\n1997 c. 16.\nThe Finance Act 1997.\nIn Schedule 7, paragraph 2(3)(a).",
  "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/wrapper4",
    "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."
}