{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-2/part-I",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-2/part-I.json",
  "legislation": "uksi/1994/1813",
  "legislation_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
  "path": "schedule/2/part/I",
  "kind": "part",
  "number": "I",
  "heading": "REPEALS",
  "text": "(1)\n(2)\n(3)\nChapter\nShort Title\nExtent of Repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 45(1), the words from “and this section” to the end.\nIn section 50—\n(a) subsections (1) to (5);\n(b) in subsection (6) the word “lawful”.\nSections 51 and 52.\nIn section 55(6) the word “lawful”.\nIn section 56, subsections (1), (2), (4) and (5).\nIn section 98, in the Table the words “Section 51 of this Act” in the first column.\nIn section 100(1) the words from “or a penalty” to “this Act”.\n1972 c. 41.\nThe Finance Act 1972.\nSection 129.\n1975 c. 22.\nThe Oil Taxation Act 1975.\nIn Schedule 2, in the Table in paragraph 1(1), the entries relating to sections 50(1) to (5), 51, 52, 56 and 98 of the Taxes Management Act 1970.\n1984 c. 43.\nThe Finance Act 1984.\nIn Schedule 22, paragraph 7.\n1984 c. 51.\nThe Inheritance Tax Act 1984.\nSection 224(1) to (3).\nSection 245(1)(d).\nSection 246.\n1988 c. 1.\nIncome and Corporation Taxes Act 1988.\nSection 705(4).\n1988 c. 39.\nThe Finance Act 1988.\nSection 135(1).\n1989 c. 26.\nThe Finance Act 1989.\nSection 168(3).\n1994 c. 9.\nThe Finance Act 1994.\nIn Schedule 19, in paragraph 17(1) the word “lawful”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/2/part/I",
    "retrieved_at": "2026-10-29T13:29:48.105318+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."
}