{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II.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/part/II",
  "kind": "part",
  "number": "II",
  "heading": "Income tax and corporation tax",
  "text": "(1) Relief for mortgage interest payments\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 353(1G), the words after paragraph (b).\nIn section 369(1A), the words after paragraph (b).\nThese repeals have effect in accordance with section 15 of this Act.",
  "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/part/II",
    "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."
}