{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II/paragraph-wrapper5n1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II/paragraph-wrapper5n1.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/paragraph/wrapper5n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "1. The repeals in sections 95 and 234 of, and Schedule 23A to, the Income and Corporation Taxes Act 1988 and in Schedule 7 to the Finance Act 1997 have effect in accordance with section 24 of this Act.\n2. The repeals in sections 732 and 738 of the Income and Corporation Taxes Act 1988 and section 53 of the Finance Act 1990, and the repeal of section 56 of the Finance Act 1991, have effect in accordance with section 26 of this Act.\n3. The repeal in Schedule 28B to the Income and Corporation Taxes Act 1988 has effect in accordance with section 25 of this Act.\n(9) Tax credits and Schedule F income\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 42, subsections (4) and (4A) and in subsection (5), the words from “and the reference in subsection (4) above” onwards.\nIn section 42, in subsection (5), the words “Subject to subsection (5A) below,” and subsections (5A) and (10A).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 231, subsection (2), in subsection (3), the words from“and subject to” onwards and subsections (3A) to (3D).\nSection 231A.\nSection 232(2) and (3).\nSections 235 to 237.\nIn section 246(6)(a)(ii) the words “section 231(1) and”.\nIn section 709(2A), the words “and to a repayment of tax”, “respectively” and “and to a payment of any amount in respect of a tax credit”.\n1989 c. 26.\nThe Finance Act 1989.\nSection 106.\n1990 c. 29.\nThe Finance Act 1990.\nSection 97.\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 6, paragraph 3.\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 9, paragraph 2.\n1995 c. 4.\nThe Finance Act 1995.\nSection 107(5) and (6).\n1997 c. 16.\nThe Finance Act 1997.\nSection 70.\nIn Schedule 7, paragraph 3.\n1997 c. 58.\nThe Finance (No. 2) Act 1997.\nSection 19.",
  "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/paragraph/wrapper5n1",
    "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."
}