{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II/paragraph-wrapper6n1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/schedule-8/part-II/paragraph-wrapper6n1.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/wrapper6n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "1. The repeals in section 42 of the Taxes Management Act 1970 (and the related repeals of section 97 of the Finance Act 1990 and in section 107 of the Finance Act 1995) have effect in accordance with paragraphs 2 and 3 of Schedule 4 to this Act.\n2. The repeal in section 709 of the Income and Corporation Taxes Act 1988 has effect for the year 1999-00 and subsequent years of assessment.\n3. The other repeals have effect in relation to distributions made on or after 6th April 1999.\n(10) Tax credits etc: insurance companies and Lloyd’s underwriters\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 231B, in subsection (4)(b), the words “or 441A(7)”.\nIn section 434(1A), the words from “but this subsection” onwards.\nSection 441A(2) to (8).\nIn Schedule 19AC, in paragraph 9(1), in the notionally inserted section 434(1D), the words from “but this subsection” onwards and paragraph 11A(2).\n1993 c. 34.\nThe Finance Act 1993.\nIn Schedule 20, paragraph 9(3) and, in paragraph 11(3)(c), the words “or tax credit received” and “or (3)”.\n1995 c. 4.\nThe Finance Act 1995.\nIn Schedule 8, paragraph 31.\nThese repeals have effect in relation to distributions made on or after 6th April 1999.",
  "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/wrapper6n1",
    "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."
}