{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988.json",
  "id": "ukpga/1988/1",
  "title": "Income and Corporation Taxes Act 1988",
  "short_title": "Income and Corporation Taxes Act 1988",
  "long_title": "An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.",
  "citation": "1988 c. 1",
  "type": "ukpga",
  "year": "1988",
  "number": "1",
  "version": "current",
  "date": "1988-02-09",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 13,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "THE CHARGE TO TAX",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "The charge to income tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/1A",
      "kind": "section",
      "number": "1A",
      "heading": "Application of lower rate to income from savings and distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-1A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/1B",
      "kind": "section",
      "number": "1B",
      "heading": "Rates of tax applicable to distribution income etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-1B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Fractions of a pound, and yearly assessments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Certain income charged at basic rate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Construction of references in Income Tax Acts to deduction of tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Date for payment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/income-tax"
    },
    {
      "path": "part/I/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "The charge to corporation tax and exclusion of income tax and capital gains tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Treatment of certain payments and repayment of income tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "General scheme of corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/8A",
      "kind": "section",
      "number": "8A",
      "heading": "Resolutions to reduce corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-8A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/corporation-tax"
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    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Computation of income: application of income tax principles.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Time for payment of tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Companies not resident in United Kingdom.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/11AA",
      "kind": "section",
      "number": "11AA",
      "heading": "Determination of profits attributable to permanent establishment",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-11AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Basis of, and periods for, assessment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/corporation-tax"
    },
    {
      "path": "part/I/crossheading/small-companies-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Small companies’ rate",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Small companies’ relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/small-companies-rate"
    },
    {
      "path": "section/13ZA",
      "kind": "section",
      "number": "13ZA",
      "heading": "Interpretation of section 13(7)",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-13ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/small-companies-rate"
    },
    {
      "path": "section/13AA",
      "kind": "section",
      "number": "13AA",
      "heading": "Corporation tax starting rate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-13AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/small-companies-rate"
    },
    {
      "path": "section/13AB",
      "kind": "section",
      "number": "13AB",
      "heading": "The non-corporate distribution rate",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-13AB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/small-companies-rate"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": "Close investment-holding companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-13A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/small-companies-rate"
    },
    {
      "path": "part/I/crossheading/advance-corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Advance corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Advance corporation tax and qualifying distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/advance-corporation-tax"
    },
    {
      "path": "part/I/crossheading/the-six-schedules",
      "kind": "crossheading",
      "number": null,
      "heading": "The six Schedules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Schedule A.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Schedule B.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-16",
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      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Schedule C.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Schedule D.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Schedule E.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Schedule F.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/the-six-schedules"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "PROVISIONS RELATING TO THE SCHEDULE A CHARGE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Persons chargeable and basis of assessment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "section/21A",
      "kind": "section",
      "number": "21A",
      "heading": "Computation of amount chargeable.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-21A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "section/21B",
      "kind": "section",
      "number": "21B",
      "heading": "Application of other rules applicable to Case I of Schedule D.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-21B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "section/21C",
      "kind": "section",
      "number": "21C",
      "heading": "The Schedule A charge and mutual business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-21C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Assessments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
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    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Collection from lessees and agents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Construction of Part II.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/general"
    },
    {
      "path": "part/II/crossheading/deductions-and-other-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Deductions and other allowances",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Deductions from rent: general rules.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Deductions from rent: land managed as one estate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Deductions from rent: maintenance funds for historic buildings.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Deductions from receipts other than rent.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Sporting rights.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Expenditure on making sea walls.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Provisions supplementary to sections 25 to 30.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31ZA",
      "kind": "section",
      "number": "31ZA",
      "heading": "Deduction for expenditure on energy-saving items",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31ZB",
      "kind": "section",
      "number": "31ZB",
      "heading": "Restrictions on relief",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31ZC",
      "kind": "section",
      "number": "31ZC",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31ZC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31A",
      "kind": "section",
      "number": "31A",
      "heading": "Deductions for expenditure by landlords on energy-saving items",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/31B",
      "kind": "section",
      "number": "31B",
      "heading": "Provisions supplementary to section 31A",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-31B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Capital allowances for machinery and plant used in estate management.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Agricultural land: allowance for excess expenditure on maintenance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/deductions-and-other-allowances"
    },
    {
      "path": "part/II/crossheading/connected-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/33A",
      "kind": "section",
      "number": "33A",
      "heading": "Rents or receipts payable by a connected person.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-33A",
      "extent": "E+W+S+N.I.",
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    {
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      "heading": "Tax treatment of receipts and outgoings on sale of land.",
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      "extent": "E+W+S+N.I.",
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      "heading": "Relief for rent etc. not paid.",
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      "parent": "part/II/crossheading/supplemental-schedules-a-and-d"
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      "heading": "Appeals against determinations under . . . Chapter 4 of Part 3 of ITTOIA 2005.",
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      "extent": "E+W+S+N.I.",
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      "heading": "Non-residents and their representatives.",
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      "path": "section/43",
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      "heading": "Non-residents.",
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      "parent": "part/II/crossheading/supplemental-schedules-a-and-d"
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      "path": "part/II/crossheading/rent-factoring",
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      "heading": "Finance agreement: interpretation.",
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      "heading": "Transfer of rent.",
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      "parent": "part/II/crossheading/rent-factoring"
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      "path": "section/43D",
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      "number": "43D",
      "heading": "Interposed lease.",
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      "heading": "Insurance business.",
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      "parent": "part/II/crossheading/rent-factoring"
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      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "GOVERNMENT SECURITIES",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/III/crossheading/general",
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      "path": "section/44",
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      "heading": "Income tax: mode of charge.",
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      "parent": "part/III/crossheading/general"
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    {
      "path": "section/45",
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      "heading": "Interpretation of Part III.",
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      "parent": "part/III/crossheading/general"
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    {
      "path": "part/III/crossheading/government-securities-exemptions-from-tax",
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      "path": "section/46",
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      "number": "46",
      "heading": "Savings certificates and tax reserve certificates.",
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      "path": "section/47",
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      "heading": "United Kingdom government securities held by non-residents.",
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      "heading": "Securities of foreign states.",
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      "parent": "part/III/crossheading/government-securities-exemptions-from-tax"
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      "path": "section/49",
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      "number": "49",
      "heading": "Stock and dividends in name of Treasury etc.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/III/crossheading/government-securities-exemptions-from-tax"
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    {
      "path": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax",
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      "heading": "Government securities: interest payable without deduction of tax",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/III"
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      "path": "section/50",
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      "number": "50",
      "heading": "United Kingdom securities: Treasury directions for payment without deduction of tax.",
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "path": "section/51",
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      "number": "51",
      "heading": "Treasury directions as respects Northern Ireland securities.",
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "path": "section/51AA",
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      "number": "51AA",
      "heading": "Commencement of direction under section 50 or 51.",
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "heading": "Periodic accounting for tax on interest on gilt-edged securities.",
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "path": "section/52",
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      "number": "52",
      "heading": "Taxation of interest on converted government securities and interest which becomes subject to deduction.",
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      "parent": "part/III/crossheading/government-securities-interest-payable-without-deduction-of-tax"
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      "path": "part/IV",
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      "number": "IV",
      "heading": "PROVISIONS RELATING TO THE SCHEDULE D CHARGE",
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    },
    {
      "path": "part/IV/chapter/I",
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      "heading": "Farming and other commercial occupation of land (except woodlands).",
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      "path": "section/54",
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      "path": "section/55",
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      "heading": "Mines, quarries and other concerns.",
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      "path": "section/56",
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      "heading": "Transactions in deposits with and without certificates or in debts.",
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      "path": "section/56A",
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      "heading": "Disposal or exercise of rights in pursuance of deposits.",
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      "path": "section/57",
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      "path": "section/58",
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      "path": "section/59",
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      "heading": "Persons chargeable.",
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      "status": null,
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    {
      "path": "part/IV/chapter/II",
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      "heading": "INCOME TAX: BASIS OF ASSESSMENT ETC.",
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    {
      "path": "part/IV/chapter/II/crossheading/cases-i-and-ii",
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      "heading": "Assessment on current year basis.",
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      "heading": "Basis of assessment at commencement.",
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      "path": "section/62",
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      "number": "62",
      "heading": "Change of basis period.",
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      "path": "section/62A",
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      "heading": "Conditions for such a change.",
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      "path": "section/63",
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      "heading": "Basis of assessment on discontinuance.",
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      "path": "section/63A",
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      "number": "63A",
      "heading": "Overlap profits and overlap losses.",
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      "parent": "part/IV/chapter/II/crossheading/cases-i-and-ii"
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    {
      "path": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v",
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      "url": null,
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      "path": "section/64",
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      "heading": "Case III assessments.",
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      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
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      "path": "section/65",
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      "number": "65",
      "heading": "Cases IV and V assessments: general.",
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      "path": "section/65A",
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      "number": "65A",
      "heading": "Case V income from land outside UK: income tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-65A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Special rules for fresh income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Special rules where source of income disposed of or yield ceases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Special rules where property etc. situated in Republic of Ireland.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/68A",
      "kind": "section",
      "number": "68A",
      "heading": "Share incentive plans: application of section 68B",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-68A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/68B",
      "kind": "section",
      "number": "68B",
      "heading": "Share incentive plans: cash dividends and dividend shares",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-68B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "section/68C",
      "kind": "section",
      "number": "68C",
      "heading": "Share incentive plans: interpretation",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/cases-iii-iv-and-v"
    },
    {
      "path": "part/IV/chapter/II/crossheading/case-vi",
      "kind": "crossheading",
      "number": null,
      "heading": "Case VI",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/II"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Case VI assessments.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/II/crossheading/case-vi"
    },
    {
      "path": "part/IV/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "CORPORATION TAX: BASIS OF ASSESSMENT ETC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Basis of assessment etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-70",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/III"
    },
    {
      "path": "section/70A",
      "kind": "section",
      "number": "70A",
      "heading": "Case V income from land outside UK: corporation tax.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/III"
    },
    {
      "path": "part/IV/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "PROVISIONS SUPPLEMENTARY TO CHAPTERS II AND III",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Computation of income tax where no profits in year of assessment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Apportionments etc. for purposes of Cases I, II and VI.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Single assessments for purposes of Cases III, IV and V.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/IV"
    },
    {
      "path": "part/IV/chapter/V",
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      "number": "V",
      "heading": "COMPUTATIONAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/IV/chapter/V/crossheading/deductions",
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      "number": null,
      "heading": "Deductions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "General rules as to deductions not allowable.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/deductions"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Expenses of management: companies with investment business",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/deductions"
    },
    {
      "path": "section/75A",
      "kind": "section",
      "number": "75A",
      "heading": "Accounting period to which expenses of management are referable",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/deductions"
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    {
      "path": "section/75B",
      "kind": "section",
      "number": "75B",
      "heading": "Amounts reversing expenses of management deducted: charge to tax",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-75B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/deductions"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Expenses of insurance companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76",
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      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/deductions"
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    {
      "path": "part/IV/chapter/V/crossheading/payments-for-restrictive-undertakings",
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      "number": null,
      "heading": "Payments for restrictive undertakings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZA",
      "kind": "section",
      "number": "76ZA",
      "heading": "Payments for restrictive undertakings",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/payments-for-restrictive-undertakings"
    },
    {
      "path": "part/IV/chapter/V/crossheading/seconded-employees",
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      "number": null,
      "heading": "Seconded employees",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZB",
      "kind": "section",
      "number": "76ZB",
      "heading": "Employees seconded to charities and educational establishments",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/seconded-employees"
    },
    {
      "path": "part/IV/chapter/V/crossheading/counselling-and-retraining-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "Counselling and retraining expenses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZC",
      "kind": "section",
      "number": "76ZC",
      "heading": "Counselling and other outplacement services",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/counselling-and-retraining-expenses"
    },
    {
      "path": "section/76ZD",
      "kind": "section",
      "number": "76ZD",
      "heading": "Retraining courses",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZD",
      "extent": "E+W+S+N.I.",
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      "parent": "part/IV/chapter/V/crossheading/counselling-and-retraining-expenses"
    },
    {
      "path": "section/76ZE",
      "kind": "section",
      "number": "76ZE",
      "heading": "Retraining courses: recovery of tax",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZE",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/counselling-and-retraining-expenses"
    },
    {
      "path": "part/IV/chapter/V/crossheading/redundancy-payments-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Redundancy payments etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZF",
      "kind": "section",
      "number": "76ZF",
      "heading": "Redundancy payments and approved contractual payments",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZF",
      "extent": "E+W+S+N.I.",
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      "parent": "part/IV/chapter/V/crossheading/redundancy-payments-etc"
    },
    {
      "path": "section/76ZG",
      "kind": "section",
      "number": "76ZG",
      "heading": "Payments in respect of employment wholly in employer's business",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZG",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/redundancy-payments-etc"
    },
    {
      "path": "section/76ZH",
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      "number": "76ZH",
      "heading": "Payments in respect of employment in more than one capacity",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZH",
      "extent": "E+W+S+N.I.",
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      "parent": "part/IV/chapter/V/crossheading/redundancy-payments-etc"
    },
    {
      "path": "section/76ZI",
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      "number": "76ZI",
      "heading": "Additional payments",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/redundancy-payments-etc"
    },
    {
      "path": "section/76ZJ",
      "kind": "section",
      "number": "76ZJ",
      "heading": "Payments by the Government",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZJ",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/redundancy-payments-etc"
    },
    {
      "path": "part/IV/chapter/V/crossheading/contributions-to-local-enterprise-organisations-or-urban-regeneration-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Contributions to local enterprise organisations or urban regeneration companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZK",
      "kind": "section",
      "number": "76ZK",
      "heading": "Contributions to local enterprise organisations or urban regeneration companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZK",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/contributions-to-local-enterprise-organisations-or-urban-regeneration-companies"
    },
    {
      "path": "part/IV/chapter/V/crossheading/unpaid-remuneration",
      "kind": "crossheading",
      "number": null,
      "heading": "Unpaid remuneration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZL",
      "kind": "section",
      "number": "76ZL",
      "heading": "Unpaid remuneration",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/unpaid-remuneration"
    },
    {
      "path": "section/76ZM",
      "kind": "section",
      "number": "76ZM",
      "heading": "Unpaid remuneration: supplementary",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZM",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/unpaid-remuneration"
    },
    {
      "path": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire",
      "kind": "crossheading",
      "number": null,
      "heading": "Car or motor cycle hire",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/V"
    },
    {
      "path": "section/76ZN",
      "kind": "section",
      "number": "76ZN",
      "heading": "Car or motor cycle hire",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZN",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/76ZO",
      "kind": "section",
      "number": "76ZO",
      "heading": "Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76ZO",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/76A",
      "kind": "section",
      "number": "76A",
      "heading": "Levies and repayments under the Financial Services and Markets Act 2000.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76A",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/76B",
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      "number": "76B",
      "heading": "Levies and repayments under the Financial Services and Markets Act 2000: investment companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-76B",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Incidental costs of obtaining loan finance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-77",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Discounted bills of exchange.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-78",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Contributions to local enterprise agencies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-79",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/79A",
      "kind": "section",
      "number": "79A",
      "heading": "Contributions to training and enterprise councils and local enterprise companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-79A",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/79B",
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      "number": "79B",
      "heading": "Contributions to urban regeneration companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-79B",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Expenses connected with foreign trades etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-80",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Travel between trades etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-81",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Interest paid to non-residents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-82",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/82A",
      "kind": "section",
      "number": "82A",
      "heading": "Expenditure on research and development.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-82A",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/82B",
      "kind": "section",
      "number": "82B",
      "heading": "Payments to research associations, universities etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-82B",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Patent fees etc. and expenses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-83",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/83A",
      "kind": "section",
      "number": "83A",
      "heading": "Gifts in kind to charities etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-83A",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Gifts to educational establishments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-84",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/chapter/V/crossheading/car-or-motor-cycle-hire"
    },
    {
      "path": "section/84A",
      "kind": "section",
      "number": "84A",
      "heading": "Costs of establishing share option or profit sharing schemes: relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-84A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/87A",
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      "path": "section/89",
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      "number": "89",
      "heading": "Debts proving to be irrecoverable after discontinuance etc",
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      "path": "section/90",
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      "path": "section/91",
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      "heading": "Cemeteries.",
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      "path": "section/91A",
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      "path": "section/91B",
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      "extent": null,
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      "path": "section/91C",
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      "heading": "Mineral exploration and access.",
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      "path": "part/IV/chapter/V/crossheading/treatment-of-regional-development-and-other-grants-and-debts-released-etc",
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      "heading": "Treatment of regional development and other grants and debts released etc.",
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      "extent": "E+W+S+N.I.",
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      "heading": "Regional development grants.",
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      "parent": "part/IV/chapter/V/crossheading/treatment-of-regional-development-and-other-grants-and-debts-released-etc"
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      "number": "93",
      "heading": "Other grants under Industrial Development Act 1982 etc.",
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      "heading": "Debts deducted and subsequently released.",
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      "heading": "Taxation of dealers in respect of distributions etc.",
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      "heading": "Taxation of UK distributions received by insurance companies",
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      "extent": "E+W+S+N.I.",
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      "heading": "Farming and market gardening: relief for fluctuating profits.",
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      "path": "section/97",
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      "heading": "Treatment of farm animals etc.",
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      "path": "section/98",
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      "heading": "Tied premises: receipts and expenses treated as those of trade.",
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    {
      "path": "part/IV/chapter/VI",
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      "path": "part/IV/chapter/VI/crossheading/valuation-of-trading-stock-etc",
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      "heading": "Valuation of trading stock etc.",
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      "path": "section/100",
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      "heading": "Valuation of trading stock at discontinuance of trade.",
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      "parent": "part/IV/chapter/VI/crossheading/valuation-of-trading-stock-etc"
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      "path": "section/101",
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      "heading": "Valuation of work in progress at discontinuance of profession or vocation.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VI/crossheading/valuation-of-trading-stock-etc"
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    {
      "path": "section/102",
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      "number": "102",
      "heading": "Provisions supplementary to sections 100 and 101.",
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      "parent": "part/IV/chapter/VI/crossheading/valuation-of-trading-stock-etc"
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      "path": "part/IV/chapter/VI/crossheading/case-vi-charges-on-receipts",
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      "url": null,
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      "heading": "Receipts after discontinuance: earnings basis charge and related charge affecting conventional basis.",
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      "path": "section/105",
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      "heading": "Allowable deductions.",
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      "path": "section/106",
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      "number": "106",
      "heading": "Application of charges where rights to payments transferred.",
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      "parent": "part/IV/chapter/VI/crossheading/case-vi-charges-on-receipts"
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      "path": "part/IV/chapter/VI/crossheading/reliefs",
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      "path": "section/107",
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      "number": "107",
      "heading": "Treatment of receipts as earned income.",
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      "path": "section/108",
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      "number": "108",
      "heading": "Election for carry-back.",
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    {
      "path": "section/109",
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      "number": "109",
      "heading": "Charge under section 104: relief for individuals born before 6th April 1917.",
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      "path": "part/IV/chapter/VI/crossheading/relief-for-postcessation-expenditure",
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      "path": "section/109A",
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      "heading": "Relief for post-cessation expenditure.",
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      "parent": "part/IV/chapter/VI/crossheading/relief-for-postcessation-expenditure"
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    {
      "path": "part/IV/chapter/VI/crossheading/supplemental",
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      "heading": "Interpretation etc.",
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    {
      "path": "part/IV/chapter/VI/crossheading/change-of-residence",
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      "path": "section/110A",
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      "heading": "Change of residence.",
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      "parent": "part/IV/chapter/VI/crossheading/change-of-residence"
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    {
      "path": "part/IV/chapter/VII",
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    {
      "path": "part/IV/chapter/VII/crossheading/general",
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    {
      "path": "section/111",
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      "number": "111",
      "heading": "Treatment of partnerships.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/VII/crossheading/general"
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    {
      "path": "section/112",
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      "number": "112",
      "heading": "Partnerships controlled abroad.",
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      "parent": "part/IV/chapter/VII/crossheading/general"
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    {
      "path": "section/113",
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      "number": "113",
      "heading": "Effect, for income tax, of change in ownership of trade, profession or vocation.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/IV/chapter/VII/crossheading/general"
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    {
      "path": "part/IV/chapter/VII/crossheading/partnerships-involving-companies",
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      "url": null,
      "extent": null,
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    {
      "path": "section/114",
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      "number": "114",
      "heading": "Special rules for computing profits and losses.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/IV/chapter/VII/crossheading/partnerships-involving-companies"
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    {
      "path": "section/115",
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      "number": "115",
      "heading": "Provisions supplementary to section 114.",
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      "parent": "part/IV/chapter/VII/crossheading/partnerships-involving-companies"
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    {
      "path": "section/116",
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      "number": "116",
      "heading": "Arrangements for transferring relief.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/partnerships-involving-companies"
    },
    {
      "path": "part/IV/chapter/VII/crossheading/limited-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Limited partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/VII"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Restriction on relief: individuals.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-partners"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Restriction on relief: companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-partners"
    },
    {
      "path": "part/IV/chapter/VII/crossheading/limited-liability-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Limited liability partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/VII"
    },
    {
      "path": "section/118ZA",
      "kind": "section",
      "number": "118ZA",
      "heading": "Treatment of limited liability partnerships.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-liability-partnerships"
    },
    {
      "path": "section/118ZB",
      "kind": "section",
      "number": "118ZB",
      "heading": "Restriction on relief: companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-liability-partnerships"
    },
    {
      "path": "section/118ZC",
      "kind": "section",
      "number": "118ZC",
      "heading": "Member’s contribution to trade.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-liability-partnerships"
    },
    {
      "path": "section/118ZD",
      "kind": "section",
      "number": "118ZD",
      "heading": "Carry forward of unrelieved losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZD",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/limited-liability-partnerships"
    },
    {
      "path": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-active general partners and non-active members of limited liability partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/VII"
    },
    {
      "path": "section/118ZE",
      "kind": "section",
      "number": "118ZE",
      "heading": "Restriction on relief for non-active partners",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZE",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/118ZF",
      "kind": "section",
      "number": "118ZF",
      "heading": "Meaning of “the aggregate amount”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZF",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/118ZG",
      "kind": "section",
      "number": "118ZG",
      "heading": "“The individual’s contribution to the trade”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZG",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/118ZH",
      "kind": "section",
      "number": "118ZH",
      "heading": "“A significant amount of time”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZH",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/118ZI",
      "kind": "section",
      "number": "118ZI",
      "heading": "Carry forward of unrelieved losses of non-active partners",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZI",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/18ZJ",
      "kind": "section",
      "number": "18ZJ",
      "heading": "Commencement: the first restricted year",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-18ZJ",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "section/118ZK",
      "kind": "section",
      "number": "118ZK",
      "heading": "Transitional provision for years after the first restricted year",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZK",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/nonactive-general-partners-and-nonactive-members-of-limited-liability-partnerships"
    },
    {
      "path": "part/IV/chapter/VII/crossheading/partnerships-exploiting-films",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships exploiting films",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/VII"
    },
    {
      "path": "section/118ZL",
      "kind": "section",
      "number": "118ZL",
      "heading": "Partnerships exploiting films",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/partnerships-exploiting-films"
    },
    {
      "path": "section/118ZM",
      "kind": "section",
      "number": "118ZM",
      "heading": "Partnerships exploiting films: supplementary",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZM",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/partnerships-exploiting-films"
    },
    {
      "path": "part/IV/chapter/VII/crossheading/partners-meaning-of-contribution-to-the-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Partners: meaning of “contribution to the trade”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV/chapter/VII"
    },
    {
      "path": "section/118ZN",
      "kind": "section",
      "number": "118ZN",
      "heading": "Partners: meaning of “contribution to the trade”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZN",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/partners-meaning-of-contribution-to-the-trade"
    },
    {
      "path": "section/118ZO",
      "kind": "section",
      "number": "118ZO",
      "heading": "Meaning of “relevant loss” in section 118ZN",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118ZO",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VII/crossheading/partners-meaning-of-contribution-to-the-trade"
    },
    {
      "path": "part/IV/chapter/VIIA",
      "kind": "chapter",
      "number": "VIIA",
      "heading": "Paying and collecting agents",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/118A",
      "kind": "section",
      "number": "118A",
      "heading": "Definitions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118B",
      "kind": "section",
      "number": "118B",
      "heading": "Paying agents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118C",
      "kind": "section",
      "number": "118C",
      "heading": "Collecting agents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118D",
      "kind": "section",
      "number": "118D",
      "heading": "Chargeable payments and chargeable receipts.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118E",
      "kind": "section",
      "number": "118E",
      "heading": "Deduction of tax from chargeable payments and chargeable receipts.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118F",
      "kind": "section",
      "number": "118F",
      "heading": "Accounting for tax on chargeable payments and chargeable receipts.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118G",
      "kind": "section",
      "number": "118G",
      "heading": "Relevant securities of eligible persons.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118H",
      "kind": "section",
      "number": "118H",
      "heading": "Relevant securities of eligible persons: administration.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118I",
      "kind": "section",
      "number": "118I",
      "heading": "Deduction of tax at reduced rate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118J",
      "kind": "section",
      "number": "118J",
      "heading": "Prevention of double accounting.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "section/118K",
      "kind": "section",
      "number": "118K",
      "heading": "Regulations.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-118K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIIA"
    },
    {
      "path": "part/IV/chapter/VIII",
      "kind": "chapter",
      "number": "VIII",
      "heading": "MISCELLANEOUS AND SUPPLEMENTAL",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Rent etc. payable in connection with mines, quarries and similar concerns.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Rent etc. payable in respect of electric line wayleaves.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Management expenses of owner of mineral rights.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-121",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Relief in respect of mineral royalties.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-122",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Foreign dividends.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-123",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Interest on quoted Eurobonds.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-124",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Annual payments for dividends or non-taxable consideration",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Treasury securities issued at a discount.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/126A",
      "kind": "section",
      "number": "126A",
      "heading": "Charge to tax on appropriation of securities and bonds.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-126A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Enterprise allowance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/127A",
      "kind": "section",
      "number": "127A",
      "heading": "Futures and options: transactions with guaranteed returns.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-127A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Commodity and financial futures etc.: losses and gains.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-128",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Stock lending.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-129",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/129A",
      "kind": "section",
      "number": "129A",
      "heading": "Stock lending: interest on cash collateral.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-129A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/129B",
      "kind": "section",
      "number": "129B",
      "heading": "Stock lending fees.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-129B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Meaning of “investment company” in Part 4",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/chapter/VIII"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "PROVISIONS RELATING TO THE SCHEDULE E CHARGE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/V/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/V/chapter/I/crossheading/miscellaneous-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/V/chapter/I"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Chargeable emoluments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-131",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/I/crossheading/miscellaneous-provisions"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Place of performance, and meaning of emoluments received in the U.K.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-132",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/I/crossheading/miscellaneous-provisions"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Voluntary pensions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-133",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/I/crossheading/miscellaneous-provisions"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Workers supplied by agencies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/I/crossheading/miscellaneous-provisions"
    },
    {
      "path": "part/V/chapter/I/crossheading/shareholdings-loans-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Shareholdings, loans etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V/chapter/I"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Gains by directors and employees from share options.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-135",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/I/crossheading/shareholdings-loans-etc"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Provisions supplementary to section 135.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/V/chapter/I/crossheading/shareholdings-loans-etc"
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      "path": "part/V/chapter/I/crossheading/vouchers-etc",
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      "path": "section/142",
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      "heading": "Credit-tokens.",
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      "parent": "part/V/chapter/I/crossheading/vouchers-etc"
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      "path": "section/144",
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      "path": "part/V/chapter/I/crossheading/living-accommodation",
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      "heading": "Director’s tax paid by employer.",
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      "path": "section/165",
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      "heading": "Other foreign travel expenses.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/foreign-emoluments-and-earnings-pensions-and-certain-travel-facilities"
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      "path": "section/197AA",
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      "number": "197AA",
      "heading": "Works bus services.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/foreign-emoluments-and-earnings-pensions-and-certain-travel-facilities"
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      "path": "section/197AB",
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      "heading": "Support for public transport road services.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "url": null,
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn1"
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    {
      "path": "section/197AF",
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      "heading": "Mileage allowance relief",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn1"
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn1"
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      "path": "section/197AH",
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      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-197AH",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn1"
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    {
      "path": "part/V/chapter/IV/crossheading/mileage-allowancesn2",
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      "heading": "Mileage allowances",
      "url": null,
      "extent": null,
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      "parent": "part/V/chapter/IV"
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn2"
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      "path": "section/197C",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn2"
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/mileage-allowancesn2"
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    {
      "path": "part/V/chapter/IV/crossheading/sporting-and-recreational-facilities",
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      "heading": "Sporting and recreational facilities",
      "url": null,
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      "heading": "Sporting and recreational facilities.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/sporting-and-recreational-facilities"
    },
    {
      "path": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc",
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      "heading": "Other expenses, subscriptions etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V/chapter/IV"
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    {
      "path": "section/198",
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      "number": "198",
      "heading": "Relief for necessary expenses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-198",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
    },
    {
      "path": "section/198A",
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      "number": "198A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-198A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/199",
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      "number": "199",
      "heading": "Expenses necessarily incurred and defrayed from official emoluments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-199",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/200",
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      "number": "200",
      "heading": "Expenses of Members of Parliament.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    {
      "path": "section/200ZA",
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      "number": "200ZA",
      "heading": "Expenses of members of Scottish Parliament, National Assembly for Wales or Northern Ireland Assembly.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/200AA",
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      "heading": "Incidental benefits for holders of certain offices etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "heading": "Incidental overnight expenses.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/200B",
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      "number": "200B",
      "heading": "Work-related training provided by employers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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    {
      "path": "section/200C",
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      "heading": "Expenditure excluded from section 200B.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200C",
      "extent": "E+W+S+N.I.",
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      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/200D",
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      "heading": "Other work-related training.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/200E",
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      "heading": "Education and training funded by employers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200E",
      "extent": "E+W+S+N.I.",
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      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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    {
      "path": "section/200F",
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      "heading": "Section 200E: exclusion of expenditure not directly related to training.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
    },
    {
      "path": "section/200G",
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      "heading": "Section 200E: exclusion of expenditure if contributions not generally available to staff.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/200H",
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      "heading": "Section 200E: exclusion of expenditure otherwise relieved.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "path": "section/200J",
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      "heading": "Education or training funded by third parties.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-200J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
    },
    {
      "path": "section/201",
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      "heading": "Fees and subscriptions to professional bodies, learned societies etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-201",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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    {
      "path": "section/201AA",
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      "number": "201AA",
      "heading": "Employee liabilities and indemnity insurance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-201AA",
      "extent": "E+W+S+N.I.",
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      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
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      "heading": "Expense of entertainers.",
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      "path": "section/202",
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      "number": "202",
      "heading": "Donations to charity: payroll deduction scheme.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-202",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/IV/crossheading/other-expenses-subscriptions-etc"
    },
    {
      "path": "part/V/chapter/V",
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      "heading": "ASSESSMENT, COLLECTION, RECOVERY AND APPEALS",
      "url": null,
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      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/202A",
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      "number": "202A",
      "heading": "Assessment on receipts basis.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-202A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
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    {
      "path": "section/202B",
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      "number": "202B",
      "heading": "Receipts basis: meaning of receipt.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-202B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
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    {
      "path": "section/203",
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      "number": "203",
      "heading": "Pay as you earn.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203A",
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      "number": "203A",
      "heading": "P.A.Y.E.: meaning of payment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
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    {
      "path": "section/203B",
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      "number": "203B",
      "heading": "PAYE: payment by intermediary.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203C",
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      "number": "203C",
      "heading": "PAYE: employee of non-UK employer.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
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    {
      "path": "section/203D",
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      "number": "203D",
      "heading": "PAYE: employee non-resident, etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203E",
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      "number": "203E",
      "heading": "PAYE: mobile UK workforce.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203F",
      "kind": "section",
      "number": "203F",
      "heading": "PAYE: tradeable assets.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203FA",
      "kind": "section",
      "number": "203FA",
      "heading": "PAYE: enhancing the value of an asset.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203FA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203FB",
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      "number": "203FB",
      "heading": "PAYE: gains from share options etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203FB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203G",
      "kind": "section",
      "number": "203G",
      "heading": "PAYE: non-cash vouchers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203H",
      "kind": "section",
      "number": "203H",
      "heading": "PAYE: credit-tokens.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203I",
      "kind": "section",
      "number": "203I",
      "heading": "PAYE: cash vouchers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203J",
      "kind": "section",
      "number": "203J",
      "heading": "S.203B to s.203I: accounting for tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203K",
      "kind": "section",
      "number": "203K",
      "heading": "Trading arrangements.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/203L",
      "kind": "section",
      "number": "203L",
      "heading": "S.203B to s.203K: interpretation, etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-203L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "P.A.Y.E repayments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-204",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Assessments unnecessary in certain circumstances.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-205",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "Additional provision for certain assessments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-206",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/206A",
      "kind": "section",
      "number": "206A",
      "heading": "PAYE settlement agreements.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-206A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Disputes as to domicile or ordinary residence.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-207",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V/chapter/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "COMPANY DISTRIBUTIONS, TAX CREDITS ETC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/VI/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "TAXATION OF COMPANY DISTRIBUTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/207A",
      "kind": "section",
      "number": "207A",
      "heading": "Application of lower rate to company distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-207A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "U.K. company distributions not generally chargeable to corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-208",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/I"
    },
    {
      "path": "part/VI/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "MATTERS WHICH ARE DISTRIBUTIONS FOR THE PURPOSES OF THE CORPORATION TAX ACTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Meaning of “distribution”.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-209",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/209A",
      "kind": "section",
      "number": "209A",
      "heading": "Section 209(3AA): link to shares of company or associated company",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-209A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/209B",
      "kind": "section",
      "number": "209B",
      "heading": "Section 209(3AA): hedging arrangements",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-209B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Bonus issue following repayment of share capital.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-210",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Matters to be treated or not to be treated as repayments of share capital.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-211",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/II"
    },
    {
      "path": "part/VI/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "MATTERS WHICH ARE NOT DISTRIBUTIONS FOR THE PURPOSES OF THE CORPORATION TAX ACTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VI/chapter/III/crossheading/payments-of-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Payments of interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/III"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Interest etc. paid in respect of certain securities.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-212",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/payments-of-interest"
    },
    {
      "path": "part/VI/chapter/III/crossheading/demergers",
      "kind": "crossheading",
      "number": null,
      "heading": "Demergers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/chapter/III"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Exempt distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-213",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/213A",
      "kind": "section",
      "number": "213A",
      "heading": "Exempt distributions: division of business",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-213A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Chargeable payments connected with exempt distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-214",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Advance clearance by Board of distributions and payments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-215",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Returns.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-216",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "Information.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-217",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "section/218",
      "kind": "section",
      "number": "218",
      "heading": "Interpretation of sections 213 to 217.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-218",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/demergers"
    },
    {
      "path": "part/VI/chapter/III/crossheading/purchase-of-own-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Purchase of own shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/III"
    },
    {
      "path": "section/219",
      "kind": "section",
      "number": "219",
      "heading": "Purchase by unquoted trading company of own shares.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-219",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/220",
      "kind": "section",
      "number": "220",
      "heading": "Conditions as to residence and period of ownership.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-220",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/221",
      "kind": "section",
      "number": "221",
      "heading": "Reduction of vendor’s interest as shareholder.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-221",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/222",
      "kind": "section",
      "number": "222",
      "heading": "Conditions applicable where purchasing company is member of group.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-222",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/223",
      "kind": "section",
      "number": "223",
      "heading": "Other conditions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-223",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/224",
      "kind": "section",
      "number": "224",
      "heading": "Relaxation of conditions in certain cases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-224",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/225",
      "kind": "section",
      "number": "225",
      "heading": "Advance clearance of payments by Board.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-225",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/226",
      "kind": "section",
      "number": "226",
      "heading": "Returns and information.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-226",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/227",
      "kind": "section",
      "number": "227",
      "heading": "Associated persons.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-227",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/228",
      "kind": "section",
      "number": "228",
      "heading": "Connected persons.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-228",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "section/229",
      "kind": "section",
      "number": "229",
      "heading": "Other interpretative provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-229",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/purchase-of-own-shares"
    },
    {
      "path": "part/VI/chapter/III/crossheading/stock-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/III"
    },
    {
      "path": "section/230",
      "kind": "section",
      "number": "230",
      "heading": "Stock dividends: distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-230",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/stock-dividends"
    },
    {
      "path": "part/VI/chapter/III/crossheading/industrial-and-provident-society-dividends-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Industrial and provident society dividends etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/III"
    },
    {
      "path": "section/230A",
      "kind": "section",
      "number": "230A",
      "heading": "Dividend or bonus granted by industrial and provident society",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-230A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/III/crossheading/industrial-and-provident-society-dividends-etc"
    },
    {
      "path": "part/VI/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "TAX CREDITS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/231",
      "kind": "section",
      "number": "231",
      "heading": "Tax credits for certain recipients of qualifying distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-231",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/231A",
      "kind": "section",
      "number": "231A",
      "heading": "Restrictions on the use of tax credits by pension funds.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-231A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/231AA",
      "kind": "section",
      "number": "231AA",
      "heading": "No tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-231AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/231AB",
      "kind": "section",
      "number": "231AB",
      "heading": "No tax credit for original owner under repurchase agreement in respect of certain manufactured dividends.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-231AB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/231B",
      "kind": "section",
      "number": "231B",
      "heading": "Consequences of certain arrangements to pass on the value of a tax credit.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-231B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/232",
      "kind": "section",
      "number": "232",
      "heading": "Tax credits for non-U.K. residents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-232",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/233",
      "kind": "section",
      "number": "233",
      "heading": "Taxation of certain recipients of distributions and in respect of non-qualifying distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-233",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/234",
      "kind": "section",
      "number": "234",
      "heading": "Information relating to distributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-234",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/234A",
      "kind": "section",
      "number": "234A",
      "heading": "Information relating to distributions: further provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-234A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/235",
      "kind": "section",
      "number": "235",
      "heading": "Distributions of exempt funds etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-235",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/236",
      "kind": "section",
      "number": "236",
      "heading": "Provisions supplementary to section 235.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-236",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "section/237",
      "kind": "section",
      "number": "237",
      "heading": "Disallowance of reliefs in respect of bonus issues.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-237",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/IV"
    },
    {
      "path": "part/VI/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "ADVANCE CORPORATION TAX AND FRANKED INVESTMENT INCOME",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/238",
      "kind": "section",
      "number": "238",
      "heading": "Interpretation of terms and collection of ACT.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-238",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/239",
      "kind": "section",
      "number": "239",
      "heading": "Set-off of ACT against liability to corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-239",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/240",
      "kind": "section",
      "number": "240",
      "heading": "Set-off of company’s surplus ACT against subsidiary’s liability to corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-240",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/241",
      "kind": "section",
      "number": "241",
      "heading": "Calculation of ACT where company receives franked investment income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-241",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/242",
      "kind": "section",
      "number": "242",
      "heading": "Set-off of losses etc. against surplus of franked investment income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-242",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/243",
      "kind": "section",
      "number": "243",
      "heading": "Set-off of loss brought forward, or terminal loss.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-243",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/244",
      "kind": "section",
      "number": "244",
      "heading": "Further provisions relating to claims under section 242 or 243.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-244",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/245",
      "kind": "section",
      "number": "245",
      "heading": "Calculation etc. of ACT on change of ownership of company.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-245",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/245A",
      "kind": "section",
      "number": "245A",
      "heading": "Restriction on application of section 240 in certain circumstances.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-245A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/245B",
      "kind": "section",
      "number": "245B",
      "heading": "Restriction on set-off where asset transferred after change in ownership of company.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-245B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "section/246",
      "kind": "section",
      "number": "246",
      "heading": "Charge of ACT at previous rate until new rate fixed, and changes of rate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/V"
    },
    {
      "path": "part/VI/chapter/VA",
      "kind": "chapter",
      "number": "VA",
      "heading": "Foreign Income Dividends",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/election-by-company-paying-dividend",
      "kind": "crossheading",
      "number": null,
      "heading": "Election by company paying dividend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246A",
      "kind": "section",
      "number": "246A",
      "heading": "Election by company paying dividend.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/election-by-company-paying-dividend"
    },
    {
      "path": "section/246B",
      "kind": "section",
      "number": "246B",
      "heading": "Procedure for making election.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/election-by-company-paying-dividend"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/recipient-of-foreign-income-dividend",
      "kind": "crossheading",
      "number": null,
      "heading": "Recipient of foreign income dividend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246C",
      "kind": "section",
      "number": "246C",
      "heading": "No tax credit for recipient.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/recipient-of-foreign-income-dividend"
    },
    {
      "path": "section/246D",
      "kind": "section",
      "number": "246D",
      "heading": "Individuals etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/recipient-of-foreign-income-dividend"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/companies-payments-and-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies: payments and receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246E",
      "kind": "section",
      "number": "246E",
      "heading": "Foreign income dividend not franked payment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/companies-payments-and-receipts"
    },
    {
      "path": "section/246F",
      "kind": "section",
      "number": "246F",
      "heading": "Calculation of ACT where company receives foreign income dividend.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/companies-payments-and-receipts"
    },
    {
      "path": "section/246G",
      "kind": "section",
      "number": "246G",
      "heading": "Information relating to foreign income dividends.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/companies-payments-and-receipts"
    },
    {
      "path": "section/246H",
      "kind": "section",
      "number": "246H",
      "heading": "Power of inspector to require information.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/companies-payments-and-receipts"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/foreign-source-profit-and-distributable-foreign-profit",
      "kind": "crossheading",
      "number": null,
      "heading": "Foreign source profit and distributable foreign profit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246I",
      "kind": "section",
      "number": "246I",
      "heading": "Foreign source profit and distributable foreign profit.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/foreign-source-profit-and-distributable-foreign-profit"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/matching-of-dividend-with-distributable-foreign-profit",
      "kind": "crossheading",
      "number": null,
      "heading": "Matching of dividend with distributable foreign profit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246J",
      "kind": "section",
      "number": "246J",
      "heading": "Matching of dividend with distributable foreign profit.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/matching-of-dividend-with-distributable-foreign-profit"
    },
    {
      "path": "section/246K",
      "kind": "section",
      "number": "246K",
      "heading": "Matching: subsidiaries.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/matching-of-dividend-with-distributable-foreign-profit"
    },
    {
      "path": "section/246L",
      "kind": "section",
      "number": "246L",
      "heading": "Requirement as to subsidiaries.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/matching-of-dividend-with-distributable-foreign-profit"
    },
    {
      "path": "section/246M",
      "kind": "section",
      "number": "246M",
      "heading": "Matching: further provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/matching-of-dividend-with-distributable-foreign-profit"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/repayment-or-setoff-of-advance-corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Repayment or set-off of advance corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246N",
      "kind": "section",
      "number": "246N",
      "heading": "ACT to be repaid or set off against corporation tax liability.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/repayment-or-setoff-of-advance-corporation-tax"
    },
    {
      "path": "section/246P",
      "kind": "section",
      "number": "246P",
      "heading": "Notional foreign source advance corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246P",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/repayment-or-setoff-of-advance-corporation-tax"
    },
    {
      "path": "section/246Q",
      "kind": "section",
      "number": "246Q",
      "heading": "Repayment or set-off: supplementary.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246Q",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/repayment-or-setoff-of-advance-corporation-tax"
    },
    {
      "path": "section/246R",
      "kind": "section",
      "number": "246R",
      "heading": "Supplementary claims.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246R",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/repayment-or-setoff-of-advance-corporation-tax"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/international-headquarters-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "International headquarters companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246S",
      "kind": "section",
      "number": "246S",
      "heading": "International headquarters companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246S",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/international-headquarters-companies"
    },
    {
      "path": "section/246T",
      "kind": "section",
      "number": "246T",
      "heading": "Liability to pay ACT displaced.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246T",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/international-headquarters-companies"
    },
    {
      "path": "section/246U",
      "kind": "section",
      "number": "246U",
      "heading": "Settlement of liability by IHC as to ACT.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246U",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/international-headquarters-companies"
    },
    {
      "path": "section/246V",
      "kind": "section",
      "number": "246V",
      "heading": "Settlement of liability by non-IHC as to ACT.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/international-headquarters-companies"
    },
    {
      "path": "section/246W",
      "kind": "section",
      "number": "246W",
      "heading": "Payments and repayments where further matching takes place.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246W",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/international-headquarters-companies"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/adjustments",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246X",
      "kind": "section",
      "number": "246X",
      "heading": "Adjustments where profits or foreign tax altered.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246X",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/adjustments"
    },
    {
      "path": "part/VI/chapter/VA/crossheading/application-of-this-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VA"
    },
    {
      "path": "section/246Y",
      "kind": "section",
      "number": "246Y",
      "heading": "Application of this Chapter.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-246Y",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VA/crossheading/application-of-this-chapter"
    },
    {
      "path": "part/VI/chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "MISCELLANEOUS AND SUPPLEMENTAL",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VI/chapter/VI/crossheading/group-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Group income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VI"
    },
    {
      "path": "section/247",
      "kind": "section",
      "number": "247",
      "heading": "Dividends etc. paid by one member of a group to another.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-247",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/group-income"
    },
    {
      "path": "section/248",
      "kind": "section",
      "number": "248",
      "heading": "Provisions supplementary to section 247.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-248",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/group-income"
    },
    {
      "path": "part/VI/chapter/VI/crossheading/stock-dividends",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock dividends",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VI"
    },
    {
      "path": "section/249",
      "kind": "section",
      "number": "249",
      "heading": "Stock dividends treated as income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-249",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/stock-dividends"
    },
    {
      "path": "section/250",
      "kind": "section",
      "number": "250",
      "heading": "Returns.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-250",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/stock-dividends"
    },
    {
      "path": "section/251",
      "kind": "section",
      "number": "251",
      "heading": "Interpretation of sections 249 and 250.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-251",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/stock-dividends"
    },
    {
      "path": "part/VI/chapter/VI/crossheading/approved-share-incentive-plans",
      "kind": "crossheading",
      "number": null,
      "heading": "Approved share incentive plans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VI"
    },
    {
      "path": "section/251A",
      "kind": "section",
      "number": "251A",
      "heading": "Application of sections 251B and 251C",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-251A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/approved-share-incentive-plans"
    },
    {
      "path": "section/251B",
      "kind": "section",
      "number": "251B",
      "heading": "Treatment of cash dividend retained and then later paid out",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-251B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/approved-share-incentive-plans"
    },
    {
      "path": "section/251C",
      "kind": "section",
      "number": "251C",
      "heading": "Charge on dividend shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-251C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/approved-share-incentive-plans"
    },
    {
      "path": "section/251D",
      "kind": "section",
      "number": "251D",
      "heading": "Interpretation of sections 251A to 251C",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-251D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/approved-share-incentive-plans"
    },
    {
      "path": "part/VI/chapter/VI/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI/chapter/VI"
    },
    {
      "path": "section/252",
      "kind": "section",
      "number": "252",
      "heading": "Rectification of excessive set-off etc. of ACT or tax credit.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-252",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/supplemental"
    },
    {
      "path": "section/253",
      "kind": "section",
      "number": "253",
      "heading": "Power to modify or replace section 234(5) to (9) and Schedule 13.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-253",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/supplemental"
    },
    {
      "path": "section/254",
      "kind": "section",
      "number": "254",
      "heading": "Interpretation of Part VI.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-254",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/supplemental"
    },
    {
      "path": "section/255",
      "kind": "section",
      "number": "255",
      "heading": "“Gross rate” and “gross amount” of distributions to include ACT.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-255",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/chapter/VI/crossheading/supplemental"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "GENERAL PROVISIONS RELATING TO TAXATION OF INCOME OF INDIVIDUALS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/VII/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "PERSONAL RELIEFS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "part/VII/chapter/I/crossheading/the-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "The reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII/chapter/I"
    },
    {
      "path": "section/256",
      "kind": "section",
      "number": "256",
      "heading": "General.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-256",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/256A",
      "kind": "section",
      "number": "256A",
      "heading": "Meaning of “adjusted net income”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-256A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/256B",
      "kind": "section",
      "number": "256B",
      "heading": "Meaning of “the minimum amount”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-256B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/257",
      "kind": "section",
      "number": "257",
      "heading": "Personal allowance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-257",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257AA",
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      "number": "257AA",
      "heading": "Children’s tax credit.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257A",
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      "number": "257A",
      "heading": "Married couple’s allowance(pre-5th December 2005 marriages).",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-257A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257AB",
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      "number": "257AB",
      "heading": "Married couple's allowance (post-5th December 2005 marriages and civil partnerships etc.)",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-257AB",
      "extent": "E+W+S+N.I.",
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      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257BA",
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      "number": "257BA",
      "heading": "Elections as to transfer of relief under section 257A or 257AB.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257BB",
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      "number": "257BB",
      "heading": "Transfer of relief under section 257A where relief exceeds income or 257AB.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-257BB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257B",
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      "heading": "Transfer of relief under section 257A.",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/257C",
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      "number": "257C",
      "heading": "Indexation of amounts in sections 256B, 257, 257A and 257AB.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-257C",
      "extent": "E+W+S+N.I.",
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      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257D",
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      "number": "257D",
      "heading": "Transitional relief: husband with excess allowances.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257E",
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      "number": "257E",
      "heading": "Transitional relief: the elderly.",
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      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/257F",
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      "number": "257F",
      "heading": "Transitional relief: separated couples.",
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      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/258",
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      "number": "258",
      "heading": "Widower’s or widow’s housekeeper.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-258",
      "extent": null,
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      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/259",
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      "number": "259",
      "heading": "Additional relief in respect of children.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/260",
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      "number": "260",
      "heading": "Apportionment of relief under section 259.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-260",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/261",
      "kind": "section",
      "number": "261",
      "heading": "Claims under section 259 for year of marriage.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-261",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/261A",
      "kind": "section",
      "number": "261A",
      "heading": "Additional relief in respect of children for year of separation.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-261A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/262",
      "kind": "section",
      "number": "262",
      "heading": "Widow’s bereavement allowance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-262",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/263",
      "kind": "section",
      "number": "263",
      "heading": "Dependent relatives.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-263",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/264",
      "kind": "section",
      "number": "264",
      "heading": "Claimant depending on services of a son or daughter.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-264",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/265",
      "kind": "section",
      "number": "265",
      "heading": "Blind person’s allowance.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-265",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/266",
      "kind": "section",
      "number": "266",
      "heading": "Life assurance premiums.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-266",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/266A",
      "kind": "section",
      "number": "266A",
      "heading": "Life assurance premiums paid by employer",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-266A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/267",
      "kind": "section",
      "number": "267",
      "heading": "Qualifying policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-267",
      "extent": null,
      "status": null,
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/268",
      "kind": "section",
      "number": "268",
      "heading": "Early conversion or surrender of life policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-268",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
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    {
      "path": "section/269",
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      "number": "269",
      "heading": "Surrender etc. of policies after four years.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-269",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/270",
      "kind": "section",
      "number": "270",
      "heading": "Provisions supplementary to sections 268 and 269.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-270",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/271",
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      "number": "271",
      "heading": "Deemed surrender in cases of certain loans.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-271",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/272",
      "kind": "section",
      "number": "272",
      "heading": "Collection of sums payable under sections 268 and 269.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-272",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/273",
      "kind": "section",
      "number": "273",
      "heading": "Payments securing annuities.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-273",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "section/274",
      "kind": "section",
      "number": "274",
      "heading": "Limits on relief under section 266.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-274",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII/chapter/I/crossheading/the-reliefs"
    },
    {
      "path": "part/VII/chapter/I/crossheading/supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplemental",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VII/chapter/I"
    },
    {
      "path": "section/275",
      "kind": "section",
      "number": "275",
      "heading": "Meaning of “relative”.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-275",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/supplemental"
    },
    {
      "path": "section/276",
      "kind": "section",
      "number": "276",
      "heading": "Effect on relief of charges on income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-276",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/supplemental"
    },
    {
      "path": "section/277",
      "kind": "section",
      "number": "277",
      "heading": "Partners.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-277",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/supplemental"
    },
    {
      "path": "section/278",
      "kind": "section",
      "number": "278",
      "heading": "Non-residents.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-278",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/I/crossheading/supplemental"
    },
    {
      "path": "part/VII/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "TAXATION OF INCOME OF SPOUSES AND CIVIL PARTNERS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "part/VII/chapter/II/crossheading/general-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "General rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VII/chapter/II"
    },
    {
      "path": "section/279",
      "kind": "section",
      "number": "279",
      "heading": "Aggregation of wife’s income with husband’s.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-279",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "section/280",
      "kind": "section",
      "number": "280",
      "heading": "Transfer of reliefs.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-280",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "section/281",
      "kind": "section",
      "number": "281",
      "heading": "Tax repayments to wives.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-281",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "section/282",
      "kind": "section",
      "number": "282",
      "heading": "Construction of references to spouses or civil partners living together.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-282",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "section/282A",
      "kind": "section",
      "number": "282A",
      "heading": "Jointly held property.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "section/282B",
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      "number": "282B",
      "heading": "Jointly held property: declarations.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/general-rules"
    },
    {
      "path": "part/VII/chapter/II/crossheading/separate-assessments",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VII/chapter/II"
    },
    {
      "path": "section/283",
      "kind": "section",
      "number": "283",
      "heading": "Option for separate assessment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-283",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-assessments"
    },
    {
      "path": "section/284",
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      "number": "284",
      "heading": "Effect of separate assessment on personal reliefs.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-284",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-assessments"
    },
    {
      "path": "section/285",
      "kind": "section",
      "number": "285",
      "heading": "Collection from wife of tax assessed on husband but attributable to her income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-285",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-assessments"
    },
    {
      "path": "section/286",
      "kind": "section",
      "number": "286",
      "heading": "Right of husband to disclaim liability for tax on deceased wife’s income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-286",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-assessments"
    },
    {
      "path": "part/VII/chapter/II/crossheading/separate-taxation",
      "kind": "crossheading",
      "number": null,
      "heading": "Separate taxation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VII/chapter/II"
    },
    {
      "path": "section/287",
      "kind": "section",
      "number": "287",
      "heading": "Separate taxation of wife’s earnings.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-287",
      "extent": null,
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-taxation"
    },
    {
      "path": "section/288",
      "kind": "section",
      "number": "288",
      "heading": "Elections under section 287.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-288",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/II/crossheading/separate-taxation"
    },
    {
      "path": "part/VII/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "ENTERPRISE INVESTMENT SCHEME",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/289",
      "kind": "section",
      "number": "289",
      "heading": "Eligibility for relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-289",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/289A",
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      "number": "289A",
      "heading": "Form of relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-289A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/289B",
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      "number": "289B",
      "heading": "Attribution of relief to shares.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-289B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/290",
      "kind": "section",
      "number": "290",
      "heading": "Minimum and maximum subscriptions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-290",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/290A",
      "kind": "section",
      "number": "290A",
      "heading": "Restriction of relief where amounts raised exceed permitted maximum.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-290A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/291",
      "kind": "section",
      "number": "291",
      "heading": "Individuals qualifying for relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-291",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/291A",
      "kind": "section",
      "number": "291A",
      "heading": "Connected persons: directors.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-291A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/291B",
      "kind": "section",
      "number": "291B",
      "heading": "Connected persons: persons interested in capital etc. of company.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-291B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/292",
      "kind": "section",
      "number": "292",
      "heading": "Parallel trades.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-292",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VII/chapter/III"
    },
    {
      "path": "section/293",
      "kind": "section",
      "number": "293",
      "heading": "Qualifying companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-293",
      "extent": "E+W+S+N.I.",
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      "heading": "Information.",
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      "heading": "Interpretation of Chapter III.",
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      "heading": "Divers and diving supervisors.",
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      "heading": "Wounds and disability pensions.",
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      "heading": "Allowances, bounties and gratuities.",
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      "heading": "Victoria Cross and other awards.",
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      "heading": "Crown servants: foreign service allowance.",
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      "heading": "Commonwealth Agents-General and official agents etc.",
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      "heading": "Consular officers and employees.",
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      "heading": "Interest on deposits with National Savings Bank.",
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      "heading": "Interest etc. under contractual savings schemes.",
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      "heading": "Funds in court.",
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      "heading": "Interest on damages for personal injuries.",
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      "heading": "Personal injury damages in the form of periodical payments.",
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      "path": "section/329A",
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      "number": "330",
      "heading": "Compensation for National-Socialist persecution.",
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      "path": "section/331",
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      "heading": "Scholarship income.",
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      "heading": "Student loans: certain interest to be disregarded.",
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      "heading": "Investment plan regulations",
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      "path": "section/349",
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      "path": "section/349ZA",
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      "path": "section/349E",
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      "heading": "Charge to tax where payments made under section 349.",
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      "path": "section/350A",
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    {
      "path": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras",
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      "heading": "Relief for payments of interest (excluding MIRAS)",
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      "path": "section/353",
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      "heading": "Loans to buy land etc.",
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      "path": "section/356",
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      "path": "section/356A",
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    {
      "path": "section/357A",
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      "number": "357A",
      "heading": "Substitution of security.",
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      "path": "section/358",
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      "heading": "Relief where borrower deceased.",
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      "path": "section/359",
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      "number": "359",
      "heading": "Loan to buy machinery or plant.",
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      "path": "section/360",
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      "number": "360",
      "heading": "Loan to buy interest in close company.",
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    {
      "path": "section/360A",
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      "number": "360A",
      "heading": "Meaning of “material interest” in section 360.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-360A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/361",
      "kind": "section",
      "number": "361",
      "heading": "Loan to buy interest in co-operative or employee-controlled company.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-361",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/362",
      "kind": "section",
      "number": "362",
      "heading": "Loan to buy into partnership.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-362",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/363",
      "kind": "section",
      "number": "363",
      "heading": "Provisions supplementary to sections 360 to 362.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-363",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/364",
      "kind": "section",
      "number": "364",
      "heading": "Loan to pay inheritance tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-364",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/365",
      "kind": "section",
      "number": "365",
      "heading": "Loan to buy life annuity.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-365",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/366",
      "kind": "section",
      "number": "366",
      "heading": "Information.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-366",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/367",
      "kind": "section",
      "number": "367",
      "heading": "Provisions supplementary to sections 354 to 366.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/367A",
      "kind": "section",
      "number": "367A",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-367A",
      "extent": null,
      "status": null,
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "section/368",
      "kind": "section",
      "number": "368",
      "heading": "Exclusion of double relief etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-368",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/relief-for-payments-of-interest-excluding-miras"
    },
    {
      "path": "part/IX/crossheading/mortgage-interest-relief-at-source",
      "kind": "crossheading",
      "number": null,
      "heading": "Mortgage interest relief at source",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX"
    },
    {
      "path": "section/369",
      "kind": "section",
      "number": "369",
      "heading": "Mortgage interest payable under deduction of tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-369",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/370",
      "kind": "section",
      "number": "370",
      "heading": "Relevant loan interest.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-370",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/371",
      "kind": "section",
      "number": "371",
      "heading": "Second loans.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-371",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/372",
      "kind": "section",
      "number": "372",
      "heading": "Home improvement loans.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-372",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/373",
      "kind": "section",
      "number": "373",
      "heading": "Loans in excess of the qualifying maximum, and joint borrowers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-373",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/374",
      "kind": "section",
      "number": "374",
      "heading": "Conditions for application of section 369.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-374",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/374A",
      "kind": "section",
      "number": "374A",
      "heading": "Interest which never has been relevant loan interest etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-374A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/375",
      "kind": "section",
      "number": "375",
      "heading": "Interest ceasing to be relevant loan interest, etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-375",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/375A",
      "kind": "section",
      "number": "375A",
      "heading": "Option to deduct interest for the purposes of Schedule A.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-375A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/376",
      "kind": "section",
      "number": "376",
      "heading": "Qualifying borrowers and qualifying lenders.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-376",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/376A",
      "kind": "section",
      "number": "376A",
      "heading": "The register of qualifying lenders.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-376A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/377",
      "kind": "section",
      "number": "377",
      "heading": "Variation of terms of repayment of certain loans.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-377",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/378",
      "kind": "section",
      "number": "378",
      "heading": "Supplementary regulations.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-378",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "section/379",
      "kind": "section",
      "number": "379",
      "heading": null,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-379",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IX/crossheading/mortgage-interest-relief-at-source"
    },
    {
      "path": "part/X",
      "kind": "part",
      "number": "X",
      "heading": "LOSS RELIEF AND GROUP RELIEF",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/X/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "LOSS RELIEF: INCOME TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "part/X/chapter/I/crossheading/schedule-a-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses from UK property business or overseas property business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X/chapter/I"
    },
    {
      "path": "section/379A",
      "kind": "section",
      "number": "379A",
      "heading": "Losses from UK property business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-379A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/schedule-a-losses"
    },
    {
      "path": "section/379B",
      "kind": "section",
      "number": "379B",
      "heading": "Losses from overseas property business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-379B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/schedule-a-losses"
    },
    {
      "path": "part/X/chapter/I/crossheading/trade-etc-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade etc. losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X/chapter/I"
    },
    {
      "path": "section/380",
      "kind": "section",
      "number": "380",
      "heading": "Set-off against general income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-380",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/381",
      "kind": "section",
      "number": "381",
      "heading": "Further relief for individuals for losses in early years of trade.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-381",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/382",
      "kind": "section",
      "number": "382",
      "heading": "Provisions supplementary to sections 380 and 381.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-382",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/383",
      "kind": "section",
      "number": "383",
      "heading": "Extension of right of set-off to capital allowances.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-383",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/384",
      "kind": "section",
      "number": "384",
      "heading": "Restrictions on right of set-off.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-384",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/384A",
      "kind": "section",
      "number": "384A",
      "heading": "Restriction of set-off of allowances against general income",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-384A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/385",
      "kind": "section",
      "number": "385",
      "heading": "Carry-forward against subsequent profits.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-385",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/386",
      "kind": "section",
      "number": "386",
      "heading": "Carry-forward where business transferred to a company.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-386",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/387",
      "kind": "section",
      "number": "387",
      "heading": "Carry-forward as losses of amounts taxed under section 350.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-387",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/388",
      "kind": "section",
      "number": "388",
      "heading": "Carry-back of terminal losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-388",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/389",
      "kind": "section",
      "number": "389",
      "heading": "Supplementary provisions relating to carry-back of terminal losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-389",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/390",
      "kind": "section",
      "number": "390",
      "heading": "Treatment of interest as a loss for purposes of carry-forward and carry-back.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-390",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "section/391",
      "kind": "section",
      "number": "391",
      "heading": "Losses from trade etc. carried on abroad",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-391",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/trade-etc-losses"
    },
    {
      "path": "part/X/chapter/I/crossheading/case-vi-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Case VI losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/X/chapter/I"
    },
    {
      "path": "section/392",
      "kind": "section",
      "number": "392",
      "heading": "Losses from miscellaneous transactions",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-392",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/I/crossheading/case-vi-losses"
    },
    {
      "path": "part/X/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "LOSS RELIEF: CORPORATION TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "part/X/chapter/II/crossheading/losses-from-schedule-a-business-or-overseas-property-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses from UK property business or overseas property business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X/chapter/II"
    },
    {
      "path": "section/392A",
      "kind": "section",
      "number": "392A",
      "heading": "UK property business losses",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-392A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/losses-from-schedule-a-business-or-overseas-property-business"
    },
    {
      "path": "section/392B",
      "kind": "section",
      "number": "392B",
      "heading": "Losses from overseas property business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-392B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/losses-from-schedule-a-business-or-overseas-property-business"
    },
    {
      "path": "part/X/chapter/II/crossheading/trade-etc-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade etc. losses",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X/chapter/II"
    },
    {
      "path": "section/393",
      "kind": "section",
      "number": "393",
      "heading": "Losses other than terminal losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-393",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/trade-etc-losses"
    },
    {
      "path": "section/393A",
      "kind": "section",
      "number": "393A",
      "heading": "Losses: set off against profits of the same, or an earlier, accounting period.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-393A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/trade-etc-losses"
    },
    {
      "path": "section/393B",
      "kind": "section",
      "number": "393B",
      "heading": "Losses of ring fence trade: set off against profits of an earlier accounting period",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-393B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/trade-etc-losses"
    },
    {
      "path": "section/394",
      "kind": "section",
      "number": "394",
      "heading": "Terminal losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-394",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/trade-etc-losses"
    },
    {
      "path": "section/395",
      "kind": "section",
      "number": "395",
      "heading": "Leasing contracts and company reconstructions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-395",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/trade-etc-losses"
    },
    {
      "path": "part/X/chapter/II/crossheading/case-vi-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Case VI losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/X/chapter/II"
    },
    {
      "path": "section/396",
      "kind": "section",
      "number": "396",
      "heading": "Losses from miscellaneous transactions",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-396",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/II/crossheading/case-vi-losses"
    },
    {
      "path": "part/X/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "LOSS RELIEF: MISCELLANEOUS PROVISIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/X"
    },
    {
      "path": "section/397",
      "kind": "section",
      "number": "397",
      "heading": "Restriction of relief in case of farming and market gardening.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-397",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/III"
    },
    {
      "path": "section/398",
      "kind": "section",
      "number": "398",
      "heading": "Transactions in deposits with and without certificates or in debts.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-398",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X/chapter/III"
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    {
      "path": "section/399",
      "kind": "section",
      "number": "399",
      "heading": "Dealings in commodity futures etc: withdrawal of loss relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-399",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/III"
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    {
      "path": "section/400",
      "kind": "section",
      "number": "400",
      "heading": "Write-off of government investment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-400",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/III"
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    {
      "path": "section/401",
      "kind": "section",
      "number": "401",
      "heading": "Relief for pre-trading expenditure.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/III"
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    {
      "path": "part/X/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "GROUP RELIEF",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/X"
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    {
      "path": "section/402",
      "kind": "section",
      "number": "402",
      "heading": "Surrender of relief between members of groups and consortia.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-402",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403",
      "kind": "section",
      "number": "403",
      "heading": "Losses etc. which may be surrendered by way of group relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403ZA",
      "kind": "section",
      "number": "403ZA",
      "heading": "Amounts eligible for group relief: trading losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403ZB",
      "kind": "section",
      "number": "403ZB",
      "heading": "Amounts eligible for group relief: excess capital allowances.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403ZC",
      "kind": "section",
      "number": "403ZC",
      "heading": "Amounts eligible for group relief: non-trading deficit on loan relationships.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403ZD",
      "kind": "section",
      "number": "403ZD",
      "heading": "Other amounts available by way of group relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403ZD",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403ZE",
      "kind": "section",
      "number": "403ZE",
      "heading": "Computation of gross profits.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403ZE",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403A",
      "kind": "section",
      "number": "403A",
      "heading": "Limits on group relief.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403B",
      "kind": "section",
      "number": "403B",
      "heading": "Apportionments under section 403A.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/403C",
      "kind": "section",
      "number": "403C",
      "heading": "Amount of relief in consortium cases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/403D",
      "kind": "section",
      "number": "403D",
      "heading": "Relief for or in respect of UK losses of non-resident companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/403E",
      "kind": "section",
      "number": "403E",
      "heading": "Relief for overseas losses of UK resident companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/403F",
      "kind": "section",
      "number": "403F",
      "heading": "Relief in respect of overseas losses of non-resident companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/403G",
      "kind": "section",
      "number": "403G",
      "heading": "Unallowable overseas losses of non-resident companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-403G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/404",
      "kind": "section",
      "number": "404",
      "heading": "Limitation of group relief in relation to certain dual resident companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-404",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/405",
      "kind": "section",
      "number": "405",
      "heading": "Claims relating to losses etc. of members of both group and consortium.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-405",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/406",
      "kind": "section",
      "number": "406",
      "heading": "Claims relating to losses etc. of consortium company or group member.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-406",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/407",
      "kind": "section",
      "number": "407",
      "heading": "Relationship between group relief and other relief.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-407",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/408",
      "kind": "section",
      "number": "408",
      "heading": "Corresponding accounting periods.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-408",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/409",
      "kind": "section",
      "number": "409",
      "heading": "Companies joining or leaving group or consortium.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-409",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/410",
      "kind": "section",
      "number": "410",
      "heading": "Arrangements for transfer of company to another group or consortium.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-410",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/411",
      "kind": "section",
      "number": "411",
      "heading": "Exclusion of double allowances.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-411",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/411ZA",
      "kind": "section",
      "number": "411ZA",
      "heading": "No relief where deduction of relevant return under alternative finance arrangements disallowed",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-411ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/411A",
      "kind": "section",
      "number": "411A",
      "heading": "Group relief by way of substitution for loss relief.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
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    {
      "path": "section/412",
      "kind": "section",
      "number": "412",
      "heading": "Claims and adjustments.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-412",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "section/413",
      "kind": "section",
      "number": "413",
      "heading": "Interpretation of Chapter IV.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-413",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/X/chapter/IV"
    },
    {
      "path": "part/XI",
      "kind": "part",
      "number": "XI",
      "heading": "CLOSE COMPANIES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/XI/chapter/I",
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      "number": "I",
      "heading": "INTERPRETATIVE PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/414",
      "kind": "section",
      "number": "414",
      "heading": "Close companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-414",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I"
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    {
      "path": "section/415",
      "kind": "section",
      "number": "415",
      "heading": "Certain quoted companies not to be close companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-415",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I"
    },
    {
      "path": "section/416",
      "kind": "section",
      "number": "416",
      "heading": "Meaning of “associated company” and “control”.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-416",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I"
    },
    {
      "path": "section/417",
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      "number": "417",
      "heading": "Meaning of “participator”, “associate”, “director” and “loan creditor”.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-417",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I"
    },
    {
      "path": "part/XI/chapter/I/crossheading/additional-matters-to-be-treated-as-distributions",
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      "number": null,
      "heading": "Additional matters to be treated as distributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI/chapter/I"
    },
    {
      "path": "section/418",
      "kind": "section",
      "number": "418",
      "heading": "“Distribution” to include certain expenses of close companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-418",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/I/crossheading/additional-matters-to-be-treated-as-distributions"
    },
    {
      "path": "part/XI/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "CHARGES TO TAX IN CONNECTION WITH LOANS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/419",
      "kind": "section",
      "number": "419",
      "heading": "Loans to participators etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-419",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/II"
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    {
      "path": "section/420",
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      "number": "420",
      "heading": "Exceptions from section 419.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/II"
    },
    {
      "path": "section/421",
      "kind": "section",
      "number": "421",
      "heading": "Taxation of borrower when loan under section 419 released etc",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-421",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/II"
    },
    {
      "path": "section/422",
      "kind": "section",
      "number": "422",
      "heading": "Extension of section 419 to loans by companies controlled by close companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-422",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XI/chapter/II"
    },
    {
      "path": "part/XI/chapter/III",
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      "number": "III",
      "heading": "APPORTIONMENT OF UNDISTRIBUTED INCOME ETC.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XI"
    },
    {
      "path": "section/423",
      "kind": "section",
      "number": "423",
      "heading": "Apportionment of certain income, deductions and interest.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-423",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
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    {
      "path": "section/424",
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      "number": "424",
      "heading": "Exclusions from section 423.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-424",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
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    {
      "path": "section/425",
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      "number": "425",
      "heading": "Manner of apportionment.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-425",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
    },
    {
      "path": "section/426",
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      "number": "426",
      "heading": "Charge to income tax where apportionment is to an individual.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-426",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
    },
    {
      "path": "section/427",
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      "number": "427",
      "heading": "Reduction of charge under section 426 in certain cases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-427",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
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    {
      "path": "section/428",
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      "number": "428",
      "heading": "Increase of apportioned sum etc. by reference to ACT.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-428",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
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    {
      "path": "section/429",
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      "number": "429",
      "heading": "Payment and collection of income tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-429",
      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
    },
    {
      "path": "section/430",
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      "number": "430",
      "heading": "Consequences of apportionment: ACT.",
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      "extent": null,
      "status": "repealed",
      "parent": "part/XI/chapter/III"
    },
    {
      "path": "part/XII",
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      "number": "XII",
      "heading": "SPECIAL CLASSES OF COMPANIES AND BUSINESSES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/XII/chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XII"
    },
    {
      "path": "part/XII/chapter/I/crossheading/insurance-companies-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance companies: general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XII/chapter/I"
    },
    {
      "path": "section/431",
      "kind": "section",
      "number": "431",
      "heading": "Interpretative provisions relating to insurance companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/insurance-companies-general"
    },
    {
      "path": "section/431ZA",
      "kind": "section",
      "number": "431ZA",
      "heading": "Election that assets not be foreign business assets",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/insurance-companies-general"
    },
    {
      "path": "section/431A",
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      "number": "431A",
      "heading": "Amendment of Chapter etc",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/insurance-companies-general"
    },
    {
      "path": "section/431AA",
      "kind": "section",
      "number": "431AA",
      "heading": "Relevant benefits for purposes of section 431(4)(d) and (e).",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/insurance-companies-general"
    },
    {
      "path": "part/XII/chapter/I/crossheading/classes-of-life-assurance-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Classes of life assurance business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XII/chapter/I"
    },
    {
      "path": "section/431B",
      "kind": "section",
      "number": "431B",
      "heading": "Meaning of “pension business”.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/classes-of-life-assurance-business"
    },
    {
      "path": "section/431BA",
      "kind": "section",
      "number": "431BA",
      "heading": "Meaning of “child trust fund business”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-431BA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/classes-of-life-assurance-business"
    },
    {
      "path": "section/431BB",
      "kind": "section",
      "number": "431BB",
      "heading": "Meaning of “individual savings account business”",
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      "extent": "E+W+S+N.I.",
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      "path": "part/XII/chapter/I/crossheading/separation-of-different-categories-of-business",
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      "path": "section/434AZA",
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      "path": "section/439",
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      "status": null,
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
    },
    {
      "path": "section/441B",
      "kind": "section",
      "number": "441B",
      "heading": "Treatment of UK land.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
    },
    {
      "path": "section/442",
      "kind": "section",
      "number": "442",
      "heading": "Overseas business of U.K. companies.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/442A",
      "kind": "section",
      "number": "442A",
      "heading": "Taxation of investment return where risk reinsured.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
    },
    {
      "path": "section/443",
      "kind": "section",
      "number": "443",
      "heading": "Life policies carrying rights not in money.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444",
      "kind": "section",
      "number": "444",
      "heading": "Life policies issued before 5th August 1965.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444A",
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      "number": "444A",
      "heading": "Transfers of business.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AZA",
      "kind": "section",
      "number": "444AZA",
      "heading": "Transfers of life assurance business: gross roll-up business losses of the transferor",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AZB",
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      "number": "444AZB",
      "heading": "Transfers of life assurance business: trade losses of the transferor",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AA",
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      "number": "444AA",
      "heading": "Transfers of business: deemed periodical returns",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444AB",
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      "number": "444AB",
      "heading": "Transfer schemes: transferor",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444ABA",
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      "number": "444ABA",
      "heading": "Non long-term fund transferred assets",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444ABAA",
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      "number": "444ABAA",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444ABB",
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      "number": "444ABB",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444ABBA",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444ABC",
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      "number": "444ABC",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444ABD",
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      "number": "444ABD",
      "heading": "Transferor's period of account including transfer",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444AC",
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      "heading": "Transfer schemes: reduction of income of transferee",
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      "extent": "E+W+S+N.I.",
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      "path": "section/444ACZA",
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      "path": "section/444ACA",
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      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444ACA",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AD",
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      "number": "444AD",
      "heading": "Transfers of business: modification of s.83(2B) FA 1989",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444AE",
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      "extent": "E+W+S+N.I.",
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      "path": "section/444AEB",
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      "number": "444AEB",
      "heading": "Life assurance trade profits advantage: transferor",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444AEC",
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      "number": "444AEC",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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      "path": "section/444AECA",
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      "number": "444AECA",
      "heading": "Parts of transfer scheme arrangements: anti-avoidance rule",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AECB",
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      "number": "444AECB",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AECC",
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      "number": "444AECC",
      "heading": "Parts of transfer scheme arrangements: life assurance trade profits advantage transferee",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "section/444AED",
      "kind": "section",
      "number": "444AED",
      "heading": "Clearance: no avoidance or group advantage",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/miscellaneous-provisions-relating-to-life-assurance-business"
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    {
      "path": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses",
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      "number": null,
      "heading": "Surpluses of mutual and former mutual businesses",
      "url": null,
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      "parent": "part/XII/chapter/I"
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    {
      "path": "section/444AF",
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      "number": "444AF",
      "heading": "Demutualisation surplus: life assurance business",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444AF",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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      "path": "section/444AG",
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      "number": "444AG",
      "heading": "Section 444AF: “demutualisation transfer surplus”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444AG",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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      "path": "section/444AH",
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      "number": "444AH",
      "heading": "Modification of section 444AG etc for gross roll-up businesses",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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    {
      "path": "section/444AI",
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      "heading": "Section 444AF: “reduction in company's unappropriated surplus”",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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      "path": "section/444AJ",
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      "number": "444AJ",
      "heading": "Sections 444AF and 444AK: “relevant receipts reduction”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444AJ",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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      "path": "section/444AK",
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      "heading": "Mutual surplus: gross roll-up business",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
    },
    {
      "path": "section/444AL",
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      "number": "444AL",
      "heading": "Interpretation of sections 444AF to 444AK",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444AL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/surpluses-of-mutual-and-former-mutual-businesses"
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    {
      "path": "part/XII/chapter/I/crossheading/provisions-applying-in-relation-to-overseas-life-insurance-companies",
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      "number": null,
      "heading": "Provisions applying in relation to overseas life insurance companies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XII/chapter/I"
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    {
      "path": "section/444B",
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      "heading": "Modification of Act in relation to overseas life insurance companies.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/provisions-applying-in-relation-to-overseas-life-insurance-companies"
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      "path": "part/XII/chapter/I/crossheading/equalisation-reserves",
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      "number": null,
      "heading": "Equalisation reserves",
      "url": null,
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      "status": null,
      "parent": "part/XII/chapter/I"
    },
    {
      "path": "section/444BA",
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      "number": "444BA",
      "heading": "Equalisation reserves for general business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444BA",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
    },
    {
      "path": "section/444BB",
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      "number": "444BB",
      "heading": "Modification of s. 444BA for mutual or overseas business and for non-resident companies.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/444BC",
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      "number": "444BC",
      "heading": "Modification of s. 444BA for non-annual accounting etc.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
    },
    {
      "path": "section/444BD",
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      "number": "444BD",
      "heading": "Application of s. 444BA rules to other equalisation reserves.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-444BD",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
    },
    {
      "path": "section/444C",
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      "number": "444C",
      "heading": "Modification of section 440.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
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    {
      "path": "section/444D",
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      "number": "444D",
      "heading": "Qualifying distributions, tax credits, etc.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
    },
    {
      "path": "section/444E",
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      "number": "444E",
      "heading": "Income from investments attributable to BLAGAB, etc.",
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      "parent": "part/XII/chapter/I/crossheading/equalisation-reserves"
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    {
      "path": "part/XII/chapter/I/crossheading/provisions-applying-only-to-overseas-life-insurance-companies",
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      "number": null,
      "heading": "Provisions applying only to overseas life insurance companies",
      "url": null,
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      "parent": "part/XII/chapter/I"
    },
    {
      "path": "section/445",
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      "number": "445",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-445",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/provisions-applying-only-to-overseas-life-insurance-companies"
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      "path": "section/446",
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      "number": "446",
      "heading": "Annuity business.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-446",
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      "status": null,
      "parent": "part/XII/chapter/I/crossheading/provisions-applying-only-to-overseas-life-insurance-companies"
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      "path": "section/447",
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      "path": "section/448",
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      "number": "448",
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      "status": "repealed",
      "parent": "part/XII/chapter/I/crossheading/provisions-applying-only-to-overseas-life-insurance-companies"
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    {
      "path": "section/449",
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      "number": "449",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "parent": "part/XII/chapter/I/crossheading/provisions-applying-only-to-overseas-life-insurance-companies"
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    {
      "path": "part/XII/chapter/I/crossheading/underwriters",
      "kind": "crossheading",
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      "url": null,
      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
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      "number": "482A",
      "heading": "Audit powers in relation to non-residents.",
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      "path": "section/483",
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      "number": "483",
      "heading": "Determination of reduced rate for building societies and composite rate for banks etc.",
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      "path": "section/485",
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      "number": "485",
      "heading": "Savings banks: supplemental.",
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      "path": "section/486",
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      "number": "486",
      "heading": "Industrial and provident societies and co-operative associations.",
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      "path": "section/487",
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      "path": "section/488",
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      "number": "488",
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      "path": "section/489",
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      "heading": "Companies carrying on a mutual business or not carrying on a business.",
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      "path": "section/491",
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      "number": "491",
      "heading": "Distribution of assets of body corporate carrying on mutual business.",
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      "extent": "E+W+S+N.I.",
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      "path": "part/XII/chapter/V",
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    {
      "path": "part/XII/chapter/V/crossheading/petroleum-extraction-activities",
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      "url": null,
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      "path": "section/492",
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      "number": "492",
      "heading": "Treatment of oil extraction activities etc. for tax purposes.",
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      "path": "section/493",
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      "number": "493",
      "heading": "Valuation of oil disposed of or appropriated in certain circumstances.",
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      "path": "section/494AA",
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      "number": "494AA",
      "heading": "Sale and lease-back.",
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      "path": "section/494A",
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      "heading": "Computation of amount available for surrender by way of group relief.",
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      "heading": "Regional development grants.",
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      "heading": "Tariff receipts and tax-exempt tariffing receipts",
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      "path": "section/496A",
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      "heading": "Exploration expenditure supplement",
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      "path": "section/496B",
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      "number": "496B",
      "heading": "Ring fence expenditure supplement",
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      "path": "section/497",
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      "number": "497",
      "heading": "Restriction on setting ACT against income from oil extraction activities etc.",
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      "heading": "Limited right to carry back surrendered ACT.",
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      "heading": "Surrender of ACT where oil extraction company etc. owned by a consortium.",
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      "number": "500",
      "heading": "Deduction of PRT in computing income for corporation tax purposes.",
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      "path": "section/501A",
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      "heading": "Supplementary charge in respect of ring fence trades",
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      "path": "section/501B",
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      "heading": "Assessment, recovery and postponement of supplementary charge",
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      "parent": "part/XII/chapter/V/crossheading/petroleum-extraction-activities"
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      "path": "section/502",
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      "number": "502",
      "heading": "Interpretation of Chapter V.",
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    {
      "path": "part/XII/chapter/5A",
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      "number": "5A",
      "heading": "Special rules for long funding leases of plant or machinery: corporation tax",
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    {
      "path": "part/XII/chapter/5A/crossheading/introductory",
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      "heading": "Scope of Chapter 5A",
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      "parent": "part/XII/chapter/5A/crossheading/introductory"
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    {
      "path": "part/XII/chapter/5A/crossheading/lessors-under-long-funding-finance-leases",
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      "number": null,
      "heading": "Lessors under long funding finance leases",
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    {
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      "number": "502B",
      "heading": "Lessor under long funding finance lease: rental earnings",
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      "extent": "E+W+S+N.I.",
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      "number": null,
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      "url": null,
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    {
      "path": "part/XII/chapter/5A/crossheading/insurance-company-as-lessor",
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      "heading": "Insurance company as lessor",
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      "parent": "part/XII/chapter/5A/crossheading/insurance-company-as-lessor"
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    {
      "path": "part/XII/chapter/5A/crossheading/lessees-under-long-funding-finance-leases",
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      "number": null,
      "heading": "Lessees under long funding finance leases",
      "url": null,
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      "path": "section/502I",
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      "parent": "part/XII/chapter/5A/crossheading/lessees-under-long-funding-finance-leases"
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      "path": "section/502J",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/5A/crossheading/lessees-under-long-funding-finance-leases"
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    {
      "path": "part/XII/chapter/5A/crossheading/lessees-under-long-funding-operating-leases",
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      "number": null,
      "heading": "Lessees under long funding operating leases",
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      "path": "section/502K",
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      "parent": "part/XII/chapter/5A/crossheading/lessees-under-long-funding-operating-leases"
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    {
      "path": "part/XII/chapter/5A/crossheading/interpretation-of-chapter",
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      "heading": "Interpretation of Chapter",
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      "path": "section/502L",
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      "heading": "Interpretation of this Chapter",
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      "path": "part/XII/chapter/VI",
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      "number": "VI",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/503",
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      "number": "503",
      "heading": "Letting of furnished holiday accommodation treated as a trade for certain corporation tax purposes.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XII/chapter/VI"
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    {
      "path": "section/504",
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      "number": "504",
      "heading": "Supplementary provisions.",
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      "path": "section/504A",
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      "path": "section/505",
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      "number": "505",
      "heading": "Charitable companies: general.",
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      "path": "section/506",
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      "number": "506",
      "heading": "Charitable and non-charitable expenditure",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/506A",
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      "number": "506A",
      "heading": "Transactions with substantial donors",
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      "extent": "E+W+S+N.I.",
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      "path": "section/506C",
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      "number": "506C",
      "heading": "Sections 506A and 506B: supplemental",
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      "path": "section/507",
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      "number": "507",
      "heading": "The National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England and the British Museum.",
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      "path": "part/XII/chapter/VI/section/508An1",
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    {
      "path": "part/XII/chapter/VI/section/508An2",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
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      "heading": "Contemplative religious communities: gains exempt from corporation tax",
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      "extent": null,
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      "path": "section/509",
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      "number": "509",
      "heading": "Reserves of marketing boards and certain other statutory bodies.",
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      "path": "section/510",
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      "number": "510",
      "heading": "Agricultural societies.",
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      "path": "section/510A",
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      "heading": "European economic interest groupings.",
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    {
      "path": "section/511",
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      "number": "511",
      "heading": "The Electricity Council and Boards, the Northern Ireland Electricity Service and the Gas Council.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-511",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/512",
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      "number": "512",
      "heading": "Atomic Energy Authority and National Radiological Protection Board.",
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    {
      "path": "section/513",
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      "number": "513",
      "heading": "British Airways Board and National Freight Corporation.",
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    {
      "path": "section/514",
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      "number": "514",
      "heading": "Funds for reducing the National Debt.",
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      "path": "section/515",
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      "number": "515",
      "heading": "Signatories to Operating Agreement for INMARSAT.",
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      "path": "section/516",
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      "number": "516",
      "heading": "Government securities held by non-resident central banks.",
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      "path": "section/517",
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      "number": "517",
      "heading": "Issue departments of the Reserve Bank of India and the State Bank of Pakistan.",
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      "path": "section/518",
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      "heading": "MISCELLANEOUS SPECIAL PROVISIONS",
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    {
      "path": "part/XIII/chapter/I",
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    {
      "path": "part/XIII/chapter/I/crossheading/patents-and-knowhow",
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      "heading": "Allowances for expenditure on purchase of patent rights: post-31st March 1986 expenditure.",
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      "heading": "Provisions supplementary to section 520.",
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      "heading": "Allowances for expenditure on purchase of patent rights: pre-1st April 1986 expenditure.",
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      "heading": "Lapses of patent rights, sales etc.",
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      "heading": "Taxation of receipts from sale of patent rights.",
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      "heading": "Capital sums: . . . winding up or partnership change.",
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      "heading": "Relief for expenses.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/527",
      "kind": "section",
      "number": "527",
      "heading": "Spreading of royalties over several years.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-527",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/528",
      "kind": "section",
      "number": "528",
      "heading": "Manner of making allowances and charges.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-528",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/529",
      "kind": "section",
      "number": "529",
      "heading": "Patent income to be earned income in certain cases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-529",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/530",
      "kind": "section",
      "number": "530",
      "heading": "Disposal of know-how.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-530",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/531",
      "kind": "section",
      "number": "531",
      "heading": "Provisions supplementary to section 530.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-531",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/532",
      "kind": "section",
      "number": "532",
      "heading": "Application of Capital Allowances Act",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-532",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "section/533",
      "kind": "section",
      "number": "533",
      "heading": "Interpretation of sections 520 to 532.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-533",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/patents-and-knowhow"
    },
    {
      "path": "part/XIII/chapter/I/crossheading/copyright-and-public-lending-right",
      "kind": "crossheading",
      "number": null,
      "heading": "Copyright and public lending right",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XIII/chapter/I"
    },
    {
      "path": "section/534",
      "kind": "section",
      "number": "534",
      "heading": "Relief for copyright payments etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-534",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/copyright-and-public-lending-right"
    },
    {
      "path": "section/535",
      "kind": "section",
      "number": "535",
      "heading": "Relief where copyright sold after ten years or more.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-535",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/copyright-and-public-lending-right"
    },
    {
      "path": "section/536",
      "kind": "section",
      "number": "536",
      "heading": "Taxation of royalties where owner abroad.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-536",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/copyright-and-public-lending-right"
    },
    {
      "path": "section/537",
      "kind": "section",
      "number": "537",
      "heading": "Public lending right.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-537",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/copyright-and-public-lending-right"
    },
    {
      "path": "part/XIII/chapter/I/crossheading/designs",
      "kind": "crossheading",
      "number": null,
      "heading": "Designs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XIII/chapter/I"
    },
    {
      "path": "section/537A",
      "kind": "section",
      "number": "537A",
      "heading": "Relief for payments in respect of designs.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-537A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/designs"
    },
    {
      "path": "section/537B",
      "kind": "section",
      "number": "537B",
      "heading": "Taxation of design royalties where owner abroad.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-537B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/designs"
    },
    {
      "path": "part/XIII/chapter/I/crossheading/artists-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Artists’ receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XIII/chapter/I"
    },
    {
      "path": "section/538",
      "kind": "section",
      "number": "538",
      "heading": "Relief for painters, sculptors and other artists.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-538",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/I/crossheading/artists-receipts"
    },
    {
      "path": "part/XIII/chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII"
    },
    {
      "path": "section/539",
      "kind": "section",
      "number": "539",
      "heading": "Introductory.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-539",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/539ZA",
      "kind": "section",
      "number": "539ZA",
      "heading": "Application of this Chapter etc. to policies and contracts in which persons other than companies are interested",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-539ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/539A",
      "kind": "section",
      "number": "539A",
      "heading": "The conditions for being an excepted group life policy",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-539A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/540",
      "kind": "section",
      "number": "540",
      "heading": "Life policies: chargeable events.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-540",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/541",
      "kind": "section",
      "number": "541",
      "heading": "Life policies: computation of gain.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-541",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/542",
      "kind": "section",
      "number": "542",
      "heading": "Life annuity contracts: chargeable events.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-542",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/543",
      "kind": "section",
      "number": "543",
      "heading": "Life annuity contracts: computation of gain.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-543",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/544",
      "kind": "section",
      "number": "544",
      "heading": "Second and subsequent assignment of life policies and contracts.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-544",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/545",
      "kind": "section",
      "number": "545",
      "heading": "Capital redemption policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-545",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/546",
      "kind": "section",
      "number": "546",
      "heading": "Calculation of certain amounts for purposes of sections 540, 542 and 545.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-546",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/546A",
      "kind": "section",
      "number": "546A",
      "heading": "Treatment of certain assignments etc involving co-ownership",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-546A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/546B",
      "kind": "section",
      "number": "546B",
      "heading": "Special provision in respect of certain section 546 excesses",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-546B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/546C",
      "kind": "section",
      "number": "546C",
      "heading": "Charging the section 546 excess to tax where section 546B applies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-546C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/546D",
      "kind": "section",
      "number": "546D",
      "heading": "Modifications of s.546C for final year ending with terminal chargeable event",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-546D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/547",
      "kind": "section",
      "number": "547",
      "heading": "Method of charging gain to tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-547",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/547A",
      "kind": "section",
      "number": "547A",
      "heading": "Method of charging gain to tax: multiple interests.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-547A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/548",
      "kind": "section",
      "number": "548",
      "heading": "Deemed surrender of certain loans.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-548",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/548A",
      "kind": "section",
      "number": "548A",
      "heading": "Effect of rebated or reinvested commission in certain cases",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-548A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/548B",
      "kind": "section",
      "number": "548B",
      "heading": "Section 548A: further definitions",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-548B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/549",
      "kind": "section",
      "number": "549",
      "heading": "Certain deficiencies allowable as deductions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-549",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/550",
      "kind": "section",
      "number": "550",
      "heading": "Relief where gain charged at a higher rate.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-550",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/551",
      "kind": "section",
      "number": "551",
      "heading": "Right of individual to recover tax from trustees.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-551",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/551A",
      "kind": "section",
      "number": "551A",
      "heading": "Right of company to recover tax from trustees.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-551A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/552",
      "kind": "section",
      "number": "552",
      "heading": "Information: duty of insurers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-552",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/552ZA",
      "kind": "section",
      "number": "552ZA",
      "heading": "Information: supplementary provisions",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-552ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/552ZB",
      "kind": "section",
      "number": "552ZB",
      "heading": "Regulations in relation to qualifying policies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-552ZB",
      "extent": null,
      "status": null,
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/552A",
      "kind": "section",
      "number": "552A",
      "heading": "Tax representatives.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-552A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/552B",
      "kind": "section",
      "number": "552B",
      "heading": "Duties of overseas insurers’ tax representatives.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-552B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/553",
      "kind": "section",
      "number": "553",
      "heading": "Non-resident policies and off-shore capital redemption policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-553",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/553A",
      "kind": "section",
      "number": "553A",
      "heading": "Overseas life assurance business: life policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-553A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/553B",
      "kind": "section",
      "number": "553B",
      "heading": "Overseas life assurance business: capital redemption policies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-553B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/553C",
      "kind": "section",
      "number": "553C",
      "heading": "Personal portfolio bonds.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-553C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "section/554",
      "kind": "section",
      "number": "554",
      "heading": "Borrowings on life policies to be treated as income in certain cases.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-554",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/II"
    },
    {
      "path": "part/XIII/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "ENTERTAINERS AND SPORTSMEN",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XIII"
    },
    {
      "path": "section/555",
      "kind": "section",
      "number": "555",
      "heading": "Payment of tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-555",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/III"
    },
    {
      "path": "section/556",
      "kind": "section",
      "number": "556",
      "heading": "Activity treated as trade etc. and attribution of income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-556",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/III"
    },
    {
      "path": "section/557",
      "kind": "section",
      "number": "557",
      "heading": "Charge on profits.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-557",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/III"
    },
    {
      "path": "section/558",
      "kind": "section",
      "number": "558",
      "heading": "Supplementary provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-558",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII/chapter/III"
    },
    {
      "path": "part/XIII/chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "SUB-CONTRACTORS IN THE CONSTRUCTION INDUSTRY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIII"
    },
    {
      "path": "section/559",
      "kind": "section",
      "number": "559",
      "heading": "Deductions on account of tax etc. from payments to certain sub-contractors.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-559",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/IV"
    },
    {
      "path": "section/559A",
      "kind": "section",
      "number": "559A",
      "heading": "Treatment of sums deducted under s.559",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-559A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/IV"
    },
    {
      "path": "section/560",
      "kind": "section",
      "number": "560",
      "heading": "Persons who are sub-contractors or contractors for purposes of Chapter IV.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-560",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/IV"
    },
    {
      "path": "section/561",
      "kind": "section",
      "number": "561",
      "heading": "Exceptions from section 559.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-561",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIII/chapter/IV"
    },
    {
      "path": "section/562",
      "kind": "section",
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      "heading": "Conditions to be satisfied by individuals.",
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      "path": "section/576D",
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      "path": "section/576E",
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      "parent": "part/XIII/chapter/5A/crossheading/qualifying-trading-companies-the-requirements"
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      "path": "section/576G",
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    {
      "path": "section/576H",
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      "heading": "The unquoted status requirement",
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      "path": "section/576I",
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      "parent": "part/XIII/chapter/5A/crossheading/qualifying-trading-companies-the-requirements"
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    {
      "path": "part/XIII/chapter/5A/crossheading/qualifying-trading-companies-supplementary-provisions",
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      "number": null,
      "heading": "Qualifying trading companies: supplementary provisions",
      "url": null,
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    {
      "path": "section/576J",
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      "path": "part/XIII/chapter/5A/crossheading/supplemental",
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    {
      "path": "section/576L",
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      "number": "576L",
      "heading": "Interpretation of Chapter",
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      "parent": "part/XIII/chapter/5A/crossheading/supplemental"
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    {
      "path": "part/XIII/chapter/VI",
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      "number": "VI",
      "heading": "OTHER PROVISIONS",
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      "url": null,
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      "parent": "part/XIII/chapter/VI/crossheading/relief-for-losses-on-unquoted-shares-in-trading-companies"
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      "path": "section/577",
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      "path": "section/577A",
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      "path": "section/578",
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      "path": "section/579",
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    {
      "path": "section/580",
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    {
      "path": "section/580A",
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      "number": "580A",
      "heading": "Relief from tax on annual payments under certain insurance policies.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/580B",
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      "heading": "Meaning of “self-contained” for the purposes of s.580A.",
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      "parent": "part/XIII/chapter/VI/crossheading/miscellaneous"
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    {
      "path": "section/580C",
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      "number": "580C",
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      "path": "section/581",
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      "number": "581",
      "heading": "Borrowing in foreign currency by local authorities and statutory corporations.",
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      "heading": "Funding bonds issued in respect of interest on certain debts.",
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      "heading": "Gifts of shares, securities and real property to charities etc",
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      "parent": "part/XIII/chapter/VI/crossheading/miscellaneous"
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      "number": "588",
      "heading": "Training courses for employees.",
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      "path": "part/XIV/chapter/I/crossheading/charge-to-tax-in-certain-cases",
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      "heading": "Charge to tax: unauthorised payments to or for employees.",
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      "number": "602",
      "heading": "Regulations relating to pension fund surpluses.",
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      "heading": "Reduction of surpluses.",
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      "path": "section/604",
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      "heading": "Application for approval of a scheme.",
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      "path": "section/605",
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      "number": "605",
      "heading": "Information.",
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      "heading": "False statements etc.",
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      "path": "section/606",
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      "heading": "Default of administrator etc.",
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      "heading": "Recourse to scheme members.",
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      "path": "section/607",
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      "number": "607",
      "heading": "Pilots’ benefit fund.",
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      "path": "section/608",
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      "heading": "Superannuation funds approved before 6th April 1980.",
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      "parent": "part/XIV/chapter/I/crossheading/supplementary-provisions"
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      "path": "section/609",
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      "heading": "Schemes approved before 23rd July 1987.",
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      "path": "section/610",
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      "heading": "Amendments of schemes.",
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      "heading": "Definition of relevant statutory scheme.",
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      "heading": "Other interpretative provisions, and regulations for purposes of this Chapter.",
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      "path": "part/XIV/chapter/II",
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      "heading": "Parliamentary pension funds.",
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      "path": "section/614",
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      "heading": "Exemptions and reliefs in respect of income from investments etc. of certain pension schemes.",
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      "path": "section/615",
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      "heading": "Exemption from tax in respect of certain pensions.",
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      "heading": "Other overseas pensions.",
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      "path": "section/617",
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      "number": "617",
      "heading": "Social security benefits and contributions.",
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      "path": "section/617A",
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      "heading": "Tax credits under Part 1 of Tax Credits Act 2002",
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      "parent": "part/XIV/chapter/II"
    },
    {
      "path": "part/XIV/chapter/III",
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      "number": "III",
      "heading": "RETIREMENT ANNUITIES",
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    {
      "path": "section/618",
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      "number": "618",
      "heading": "Termination of relief under this Chapter, and transitional provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-618",
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      "parent": "part/XIV/chapter/III"
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    {
      "path": "section/619",
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      "number": "619",
      "heading": "Exemption from tax in respect of qualifying premiums.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-619",
      "extent": "E+W+S+N.I.",
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      "heading": "Qualifying premiums.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/III"
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      "path": "section/621",
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      "heading": "Other approved contracts.",
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      "status": "repealed",
      "parent": "part/XIV/chapter/III"
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      "heading": "Substituted retirement annuity contracts.",
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      "parent": "part/XIV/chapter/III"
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/III"
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      "path": "section/624",
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      "number": "624",
      "heading": "Sponsored superannuation schemes and controlling directors.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/III"
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    {
      "path": "section/625",
      "kind": "section",
      "number": "625",
      "heading": "Carry-forward of unused relief under section 619.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/III"
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      "heading": "Modification of section 619 in relation to persons over 50.",
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      "extent": "E+W+S+N.I.",
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      "heading": "Lloyd’s underwriters.",
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      "parent": "part/XIV/chapter/III"
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      "path": "section/628",
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      "heading": "Partnership retirement annuities.",
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      "path": "section/629",
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      "heading": "Annuity premiums of Ministers and other officers.",
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      "extent": null,
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      "path": "part/XIV/chapter/IV",
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      "path": "part/XIV/chapter/IV/crossheading/preliminary",
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      "heading": "Interpretation.",
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      "parent": "part/XIV/chapter/IV/crossheading/preliminary"
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      "path": "section/631",
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      "heading": "Approval of schemes.",
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      "parent": "part/XIV/chapter/IV/crossheading/preliminary"
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      "path": "part/XIV/chapter/IV/crossheading/restrictions-on-approval",
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      "url": null,
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    {
      "path": "section/632",
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      "number": "632",
      "heading": "Establishment of schemes.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "path": "section/632A",
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      "number": "632A",
      "heading": "Eligibility to make contributions.",
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      "path": "section/633",
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      "heading": "Scope of benefits.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "path": "section/634",
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      "number": "634",
      "heading": "Annuity to member.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "heading": "Income withdrawals by member.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "path": "section/635",
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      "number": "635",
      "heading": "Lump sum to member.",
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      "path": "section/636",
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      "heading": "Annuity after death of member.",
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      "heading": "Death benefit.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "path": "section/638",
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      "heading": "Other restrictions on approval.",
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      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "number": "638ZA",
      "heading": "Personal pension arrangements with more than one pension date etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-638ZA",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "heading": "Power to prescribe restrictions on approval.",
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      "parent": "part/XIV/chapter/IV/crossheading/restrictions-on-approval"
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      "path": "part/XIV/chapter/IV/crossheading/tax-reliefs",
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    {
      "path": "section/639",
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      "number": "639",
      "heading": "Member’s contributions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-639",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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    {
      "path": "section/640",
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      "number": "640",
      "heading": "Maximum amount of deductions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-640",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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    {
      "path": "section/640A",
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      "heading": "Earnings cap.",
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      "path": "section/641",
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      "number": "641",
      "heading": "Carry-back of contributions.",
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    {
      "path": "section/641A",
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      "number": "641A",
      "heading": "Election for contributions to be treated as paid in previous year.",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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      "number": "642",
      "heading": "Carry-forward of relief.",
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      "path": "section/643",
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      "heading": "Employer’s contributions and personal pension income etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-643",
      "extent": "E+W+S+N.I.",
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      "heading": "Meaning of “relevant earnings”.",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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      "path": "section/645",
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      "number": "645",
      "heading": "Earnings from pensionable employment.",
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      "path": "section/646",
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      "number": "646",
      "heading": "Meaning of “net relevant earnings”.",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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    {
      "path": "section/646B",
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      "heading": "Presumption of same level of relevant earnings etc for 5 years.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/646C",
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      "number": "646C",
      "heading": "Provisions supplementary to section 646B.",
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      "path": "section/646D",
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      "number": "646D",
      "heading": "Higher level contributions after cessation of actual relevant earnings: modification of section 646B.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV/crossheading/tax-reliefs"
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    {
      "path": "part/XIV/chapter/IV/crossheading/charge-to-tax",
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      "number": null,
      "heading": "Charge to tax",
      "url": null,
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      "path": "section/647",
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      "number": "647",
      "heading": "Unauthorised payments.",
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      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/charge-to-tax"
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      "path": "section/648",
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      "number": "648",
      "heading": "Contributions under unapproved arrangements.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-648",
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      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/charge-to-tax"
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    {
      "path": "part/XIV/chapter/IV/crossheading/annuities-charge-to-tax",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/part-XIV/chapter-IV/crossheading-annuities-charge-to-tax",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIV/chapter/IV"
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    {
      "path": "section/648A",
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      "number": "648A",
      "heading": "Annuities: charge under Schedule E.",
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      "path": "section/648B",
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      "heading": "Return of contributions after pension date.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV/crossheading/annuities-charge-to-tax"
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    {
      "path": "part/XIV/chapter/IV/crossheading/miscellaneous",
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      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV"
    },
    {
      "path": "section/649",
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      "number": "649",
      "heading": "Minimum contributions under Social Security Act 1986.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-649",
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      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "section/650",
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      "number": "650",
      "heading": "Withdrawal of approval.",
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      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "section/650A",
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      "number": "650A",
      "heading": "Charge on withdrawal of approval from arrangements.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "section/651",
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      "number": "651",
      "heading": "Appeals.",
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      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/651A",
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      "number": "651A",
      "heading": "Information powers.",
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      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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      "path": "section/652",
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      "heading": "Information about payments.",
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      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/653",
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      "number": "653",
      "heading": "Information: penalties.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
    },
    {
      "path": "section/653A",
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      "number": "653A",
      "heading": "Notices to be given to scheme administrator.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-653A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "section/654",
      "kind": "section",
      "number": "654",
      "heading": "Remuneration of Ministers and other officers.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-654",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "section/655",
      "kind": "section",
      "number": "655",
      "heading": "Transitional provisions.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/IV/crossheading/miscellaneous"
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    {
      "path": "part/XIV/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "PURCHASED LIFE ANNUITIES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XIV"
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    {
      "path": "section/656",
      "kind": "section",
      "number": "656",
      "heading": "Purchased life annuities other than retirement annuities.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/V"
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    {
      "path": "section/657",
      "kind": "section",
      "number": "657",
      "heading": "Purchased life annuities to which section 656 applies.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/V"
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    {
      "path": "section/658",
      "kind": "section",
      "number": "658",
      "heading": "Supplementary.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/V"
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    {
      "path": "part/XIV/chapter/VI",
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      "number": "VI",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIV"
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      "path": "section/658A",
      "kind": "section",
      "number": "658A",
      "heading": "Charges and assessments on administrators.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-658A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/VI"
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    {
      "path": "section/659",
      "kind": "section",
      "number": "659",
      "heading": "Financial futures and traded options.",
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      "extent": null,
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      "parent": "part/XIV/chapter/VI"
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      "path": "section/659A",
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      "number": "659A",
      "heading": "Futures and options.",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIV/chapter/VI"
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      "path": "section/659B",
      "kind": "section",
      "number": "659B",
      "heading": "Definition of insurance company.",
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      "parent": "part/XIV/chapter/VI"
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      "path": "section/659C",
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      "number": "659C",
      "heading": "Effect of appointment or arrangements under section 659B.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XIV/chapter/VI"
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      "path": "section/659D",
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      "heading": "Interpretation of provisions about pension sharing.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XIV/chapter/VI"
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    {
      "path": "section/659E",
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      "number": "659E",
      "heading": "Treatment of income from property investment LLPs",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-659E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XIV/chapter/VI"
    },
    {
      "path": "part/XV",
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      "number": "XV",
      "heading": "SETTLEMENTS",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/XV/chapter/IA",
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    {
      "path": "part/XV/chapter/IA/crossheading/main-provisions",
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    },
    {
      "path": "section/660A",
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      "number": "660A",
      "heading": "Income arising under settlement where settlor retains an interest.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/IA/crossheading/main-provisions"
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      "path": "section/660B",
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      "number": "660B",
      "heading": "Payments to unmarried minor children of settlor.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-660B",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/IA/crossheading/main-provisions"
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    {
      "path": "section/660C",
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      "number": "660C",
      "heading": "Nature of charge on settlor.",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XV/chapter/IA/crossheading/main-provisions"
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    {
      "path": "section/660D",
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      "number": "660D",
      "heading": "Adjustments between settlor and trustees, &c.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-660D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/IA/crossheading/main-provisions"
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    {
      "path": "part/XV/chapter/IA/crossheading/supplementary-provisions",
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      "number": null,
      "heading": "Supplementary provisions",
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      "parent": "part/XV/chapter/IA"
    },
    {
      "path": "section/660E",
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      "number": "660E",
      "heading": "Application to settlements by two or more settlors.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/IA/crossheading/supplementary-provisions"
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    {
      "path": "section/660F",
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      "number": "660F",
      "heading": "Power to obtain information.",
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      "path": "section/660G",
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      "number": "660G",
      "heading": "Meaning of “settlement” and related expressions.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/IA/crossheading/supplementary-provisions"
    },
    {
      "path": "part/XV/chapter/I",
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      "heading": "DISPOSITIONS FOR SHORT PERIODS",
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      "parent": "part/XV"
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    {
      "path": "section/660",
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      "number": "660",
      "heading": "Dispositions for period which cannot exceed six years.",
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    {
      "path": "section/661",
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      "number": "661",
      "heading": "Adjustments between disponor and trustees.",
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      "parent": "part/XV/chapter/I"
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    {
      "path": "section/662",
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      "number": "662",
      "heading": "Application of Chapter I to dispositions by two or more disponors.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-662",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/I"
    },
    {
      "path": "part/XV/chapter/II",
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      "number": "II",
      "heading": "SETTLEMENTS ON CHILDREN",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/663",
      "kind": "section",
      "number": "663",
      "heading": "The general rule.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-663",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/II"
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    {
      "path": "section/664",
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      "number": "664",
      "heading": "Accumulation settlements.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/II"
    },
    {
      "path": "section/665",
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      "number": "665",
      "heading": "Meaning of “irrevocable”.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/666",
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      "number": "666",
      "heading": "Interest paid by trustees.",
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      "status": "repealed",
      "parent": "part/XV/chapter/II"
    },
    {
      "path": "section/667",
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      "number": "667",
      "heading": "Adjustments between disponor and trustees.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-667",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/II"
    },
    {
      "path": "section/668",
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      "number": "668",
      "heading": "Application of Chapter II to settlements by two or more settlors.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/II"
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    {
      "path": "section/669",
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      "number": "669",
      "heading": "Power to obtain information under Chapter II.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/670",
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      "number": "670",
      "heading": "Interpretation of Chapter II.",
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      "parent": "part/XV/chapter/II"
    },
    {
      "path": "part/XV/chapter/1B",
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      "heading": "PROVISIONS AS TO CAPITAL SUMS PAID TO SETTLOR",
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      "status": null,
      "parent": "part/XV"
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    {
      "path": "section/671",
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      "number": "671",
      "heading": "Revocable settlements allowing release of obligation.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-671",
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      "path": "section/672",
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      "number": "672",
      "heading": "Revocable settlements allowing reversion of property.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/673",
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      "number": "673",
      "heading": "Settlements where settlor retains an interest.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/674",
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      "number": "674",
      "heading": "Settlements: discretionary power for benefit of settlor etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-674",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1B"
    },
    {
      "path": "section/674A",
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      "number": "674A",
      "heading": "Other settlements where settlor retains interest in settled property.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-674A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/675",
      "kind": "section",
      "number": "675",
      "heading": "Provisions supplementary to sections 671 to 674.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-675",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/676",
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      "number": "676",
      "heading": "Disallowance of deduction from total income of certain sums paid by settlor.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-676",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/677",
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      "number": "677",
      "heading": "Sums paid to settlor otherwise than as income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-677",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/678",
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      "number": "678",
      "heading": "Capital sums paid by body connected with settlement.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-678",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/679",
      "kind": "section",
      "number": "679",
      "heading": "Application of Chapter III to settlements by two or more settlors.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-679",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/680",
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      "number": "680",
      "heading": "Power to obtain information for purposes of Chapter III.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-680",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "section/681",
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      "number": "681",
      "heading": "Interpretation of Chapter III.",
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      "path": "section/682",
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      "number": "682",
      "heading": "Ascertainment of undistributed income.",
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    {
      "path": "section/682A",
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      "number": "682A",
      "heading": "Supplementary provisions.",
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      "parent": "part/XV/chapter/1B"
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    {
      "path": "part/XV/chapter/1C",
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      "heading": "LIABILITY OF TRUSTEES",
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    {
      "path": "part/XV/chapter/1C/crossheading/liability-of-settlors",
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      "number": null,
      "heading": ". . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XV/chapter/1C"
    },
    {
      "path": "section/683",
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      "number": "683",
      "heading": "Settlements made after 6th April 1965.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-683",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-settlors"
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      "path": "section/684",
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      "number": "684",
      "heading": "Settlements made before 7th April 1965 but after 9th April 1946.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-684",
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      "parent": "part/XV/chapter/1C/crossheading/liability-of-settlors"
    },
    {
      "path": "section/685",
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      "number": "685",
      "heading": "Provisions supplementary to sections 683 and 684.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-settlors"
    },
    {
      "path": "part/XV/chapter/1C/crossheading/liability-of-trustees",
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      "number": null,
      "heading": ". . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XV/chapter/1C"
    },
    {
      "path": "section/685A",
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      "number": "685A",
      "heading": "Meaning of “settled property”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
    },
    {
      "path": "section/685B",
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      "number": "685B",
      "heading": "Meaning of “settlor”",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
    },
    {
      "path": "section/685C",
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      "number": "685C",
      "heading": "Transfer between settlements: identification of settlor",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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    {
      "path": "section/685D",
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      "number": "685D",
      "heading": "Variation of will or intestacy, etc: identification of settlor",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
    },
    {
      "path": "section/685E",
      "kind": "section",
      "number": "685E",
      "heading": "Trustees of settlements",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-685E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/685F",
      "kind": "section",
      "number": "685F",
      "heading": "Application of section 739 and 740",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/685G",
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      "number": "685G",
      "heading": "Sub-funds",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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    {
      "path": "section/686",
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      "number": "686",
      "heading": "Accumulation and discretionary trusts: special rates of tax.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/686A",
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      "number": "686A",
      "heading": "Receipts to be treated as income to which section 686 applies",
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      "extent": "E+W+S+N.I.",
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      "path": "section/686B",
      "kind": "section",
      "number": "686B",
      "heading": "Share incentive plans: distributions in respect of unappropriated shares",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/686C",
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      "number": "686C",
      "heading": "Interpretation of section 686B",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/686D",
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      "number": "686D",
      "heading": "Special trust rates not to apply to first slice of trust income",
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      "extent": "E+W+S+N.I.",
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      "path": "section/686E",
      "kind": "section",
      "number": "686E",
      "heading": "Application of section 686D where settlor has made more than one settlement",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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    {
      "path": "section/687",
      "kind": "section",
      "number": "687",
      "heading": "Payments under discretionary trusts.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/687A",
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      "number": "687A",
      "heading": "Discretionary payments by trustees to companies.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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      "path": "section/688",
      "kind": "section",
      "number": "688",
      "heading": "Schemes for employees and directors to acquire shares.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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    {
      "path": "section/689",
      "kind": "section",
      "number": "689",
      "heading": "Recovery from trustees of discretionary trusts of higher rate tax due from beneficiaries.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-689",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/1C/crossheading/liability-of-trustees"
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    {
      "path": "part/XV/chapter/ID",
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      "number": "ID",
      "heading": "Trust management expenses",
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      "status": null,
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      "path": "section/689A",
      "kind": "section",
      "number": "689A",
      "heading": "Disregard of expenses where beneficiary non-resident.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/ID"
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    {
      "path": "section/689B",
      "kind": "section",
      "number": "689B",
      "heading": "Order in which expenses to be set against income.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/ID"
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    {
      "path": "part/XV/chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "MAINTENANCE FUNDS FOR HISTORIC BUILDINGS",
      "url": null,
      "extent": null,
      "status": null,
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    {
      "path": "section/690",
      "kind": "section",
      "number": "690",
      "heading": "Schedule 4 directions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-690",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/V"
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    {
      "path": "section/691",
      "kind": "section",
      "number": "691",
      "heading": "Certain income not to be income of settlor etc.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-691",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/V"
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    {
      "path": "section/692",
      "kind": "section",
      "number": "692",
      "heading": "Reimbursement of settlor.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/V"
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    {
      "path": "section/693",
      "kind": "section",
      "number": "693",
      "heading": "Severance of settled property for certain purposes.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XV/chapter/V"
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    {
      "path": "section/694",
      "kind": "section",
      "number": "694",
      "heading": "Trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-694",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XV/chapter/V"
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    {
      "path": "part/XVI",
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      "number": "XVI",
      "heading": "ESTATES OF DECEASED PERSONS IN COURSE OF ADMINISTRATION",
      "url": null,
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      "status": null,
      "parent": null
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    {
      "path": "section/695",
      "kind": "section",
      "number": "695",
      "heading": "Limited interests in residue.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/696",
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      "number": "696",
      "heading": "Absolute interests in residue.",
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      "parent": "part/XVI"
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      "path": "section/697",
      "kind": "section",
      "number": "697",
      "heading": "Supplementary provisions as to absolute interests in residue.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/698",
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      "number": "698",
      "heading": "Special provisions as to certain interests in residue.",
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      "parent": "part/XVI"
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    {
      "path": "section/698A",
      "kind": "section",
      "number": "698A",
      "heading": "Taxation of income of beneficiaries at lower rate or at rates applicable to distribution income.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/699",
      "kind": "section",
      "number": "699",
      "heading": "Relief from higher rate tax for inheritance tax on accrued income.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-699",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XVI"
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    {
      "path": "section/699A",
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      "number": "699A",
      "heading": "Untaxed sums comprised in the income of the estate.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVI"
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    {
      "path": "section/700",
      "kind": "section",
      "number": "700",
      "heading": "Adjustments and information.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/701",
      "kind": "section",
      "number": "701",
      "heading": "Interpretation.",
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      "path": "section/702",
      "kind": "section",
      "number": "702",
      "heading": "Application to Scotland.",
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      "status": "repealed",
      "parent": "part/XVI"
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    {
      "path": "part/XVII",
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    {
      "path": "part/XVII/chapter/I",
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      "heading": "CANCELLATION OF CORPORATION TAX ADVANTAGES FROM CERTAIN TRANSACTIONS IN SECURITIES",
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      "path": "section/703",
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      "number": "703",
      "heading": "Cancellation of corporation tax advantage.",
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    {
      "path": "section/704",
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      "number": "704",
      "heading": "The prescribed circumstances.",
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    {
      "path": "section/705",
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      "number": "705",
      "heading": "Appeals against Board’s notices under section 703.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-705",
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/705A",
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      "number": "705A",
      "heading": "Statement of case by tribunal for opinion of High Court.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/705B",
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      "number": "705B",
      "heading": "Proceedings in Northern Ireland.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-705B",
      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "section/706",
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      "number": "706",
      "heading": "The tribunal.",
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      "parent": "part/XVII/chapter/I"
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    {
      "path": "section/707",
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      "number": "707",
      "heading": "Procedure for clearance in advance.",
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    {
      "path": "section/708",
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      "number": "708",
      "heading": "Power to obtain information.",
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    {
      "path": "section/709",
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      "number": "709",
      "heading": "Meaning of “corporation tax advantage” and other expressions.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/I"
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    {
      "path": "part/XVII/chapter/II",
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      "number": "II",
      "heading": "TRANSFERS OF SECURITIES",
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      "status": null,
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    {
      "path": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-introductory",
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      "number": null,
      "heading": "Transfers with or without accrued interest: introductory",
      "url": null,
      "extent": null,
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    },
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      "path": "section/710",
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      "number": "710",
      "heading": "Meaning of “securities”, “transfer” etc. for purposes of sections 711 to 728.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-710",
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      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-introductory"
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      "number": "711",
      "heading": "Meaning of “interest”, “transfers with or without accrued interest” etc.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-introductory"
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      "path": "section/712",
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      "number": "712",
      "heading": "Meaning of “settlement day” for purposes of sections 711 to 728.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-712",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-introductory"
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      "path": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs",
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      "number": null,
      "heading": "Transfers with or without accrued interest: charge to tax and reliefs",
      "url": null,
      "extent": null,
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    {
      "path": "section/713",
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      "number": "713",
      "heading": "Deemed sums and reliefs.",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/714",
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      "number": "714",
      "heading": "Treatment of deemed sums and reliefs.",
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      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/715",
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      "number": "715",
      "heading": "Exceptions from sections 713 and 714",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/716",
      "kind": "section",
      "number": "716",
      "heading": "Transfer of unrealised interest.",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/717",
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      "number": "717",
      "heading": "Variable interest rate.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/718",
      "kind": "section",
      "number": "718",
      "heading": "Interest in default.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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      "path": "section/719",
      "kind": "section",
      "number": "719",
      "heading": "Unrealised interest in default",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-719",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-charge-to-tax-and-reliefs"
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    {
      "path": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers with or without accrued interest: supplemental",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII/chapter/II"
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    {
      "path": "section/720",
      "kind": "section",
      "number": "720",
      "heading": "Nominees, trustees etc.",
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      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/721",
      "kind": "section",
      "number": "721",
      "heading": "Death.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
    },
    {
      "path": "section/722",
      "kind": "section",
      "number": "722",
      "heading": "Trading stock.",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/722A",
      "kind": "section",
      "number": "722A",
      "heading": "Gilt strips: deemed transfer.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/723",
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      "heading": "Foreign securities: delayed remittances",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/724",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/725",
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      "number": "725",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/726",
      "kind": "section",
      "number": "726",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/726A",
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      "number": "726A",
      "heading": "New issues of securities.",
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      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/727",
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      "heading": "Stock lending.",
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      "path": "section/727A",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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      "path": "section/728",
      "kind": "section",
      "number": "728",
      "heading": "Information.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/transfers-with-or-without-accrued-interest-supplemental"
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    {
      "path": "part/XVII/chapter/II/crossheading/other-transfers-of-securities",
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      "number": null,
      "heading": "Other transfers of securities",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/729",
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      "heading": "Sale and repurchase of securities.",
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      "parent": "part/XVII/chapter/II/crossheading/other-transfers-of-securities"
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      "path": "section/730",
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      "heading": "Transfers of rights to receive distributions in respect of shares",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/II/crossheading/other-transfers-of-securities"
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      "path": "section/730A",
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      "number": "730A",
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      "extent": "E+W+S+N.I.",
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      "path": "section/730B",
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      "path": "section/730BB",
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      "number": "730BB",
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      "extent": "E+W+S+N.I.",
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      "path": "section/730C",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/II/crossheading/other-transfers-of-securities"
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    {
      "path": "part/XVII/chapter/II/crossheading/purchase-and-sale-of-securities",
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      "path": "section/731",
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      "number": "731",
      "heading": "Application and interpretation of sections 732 to 734.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/purchase-and-sale-of-securities"
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      "path": "section/732",
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      "number": "732",
      "heading": "Dealers in securities.",
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      "parent": "part/XVII/chapter/II/crossheading/purchase-and-sale-of-securities"
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      "path": "section/733",
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      "parent": "part/XVII/chapter/II/crossheading/purchase-and-sale-of-securities"
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      "path": "section/734",
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      "heading": "Persons other than dealers in securities.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/735",
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      "number": "735",
      "heading": "Meaning of “appropriate amount in respect of” interest.",
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      "parent": "part/XVII/chapter/II/crossheading/purchase-and-sale-of-securities"
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    {
      "path": "part/XVII/chapter/II/crossheading/miscellaneous-provisions-relating-to-securities",
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      "heading": "Miscellaneous provisions relating to securities",
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      "path": "section/736",
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      "parent": "part/XVII/chapter/II/crossheading/miscellaneous-provisions-relating-to-securities"
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      "path": "section/736A",
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      "path": "section/736B",
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      "path": "section/737",
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      "number": "737",
      "heading": "Manufactured dividends: treatment of tax deducted.",
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      "parent": "part/XVII/chapter/II/crossheading/miscellaneous-provisions-relating-to-securities"
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      "path": "section/737A",
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      "path": "section/737B",
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      "path": "section/737C",
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      "heading": "Deemed manufactured payments: further provisions.",
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      "parent": "part/XVII/chapter/II/crossheading/miscellaneous-provisions-relating-to-securities"
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    {
      "path": "part/XVII/chapter/II/crossheading/supplemental",
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      "number": null,
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      "path": "section/737D",
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      "number": "737D",
      "heading": "Power to provide for manufactured payments to be eligible for relief.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/737E",
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      "number": "737E",
      "heading": "Power to modify sections . . . 730A, 730BB and 737A to 737C",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/II/crossheading/supplemental"
    },
    {
      "path": "section/738",
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      "number": "738",
      "heading": "Power to amend sections 732, 735 and 737.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/II/crossheading/supplemental"
    },
    {
      "path": "part/XVII/chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "TRANSFER OF ASSETS ABROAD",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII"
    },
    {
      "path": "section/739",
      "kind": "section",
      "number": "739",
      "heading": "Prevention of avoidance of income tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-739",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/III"
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    {
      "path": "section/740",
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      "number": "740",
      "heading": "Liability of non-transferors.",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/741",
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      "number": "741",
      "heading": "Exemption from sections 739 and 740 (transactions before 5th December 2005)",
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      "extent": "E+W+S+N.I.",
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    {
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    {
      "path": "section/741B",
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      "path": "section/741C",
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      "heading": "Cases where there are both old transactions and new transactions",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/741D",
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      "heading": "Section 739: just and reasonable apportionment in certain cases",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/742",
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    {
      "path": "section/743",
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      "parent": "part/XVII/chapter/III"
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    {
      "path": "section/744",
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      "number": "744",
      "heading": "No duplication of charge.",
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    {
      "path": "section/745",
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      "number": "745",
      "heading": "Power to obtain information.",
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    {
      "path": "section/746",
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      "number": "746",
      "heading": "Persons resident in the Republic of Ireland.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/III"
    },
    {
      "path": "part/XVII/chapter/IV",
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      "number": "IV",
      "heading": "CONTROLLED FOREIGN COMPANIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII"
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    {
      "path": "section/747",
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      "heading": "Imputation of chargeable profits and creditable tax of controlled foreign companies",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
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    {
      "path": "section/747A",
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      "number": "747A",
      "heading": "Special rule for computing chargeable profits.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/748",
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      "number": "748",
      "heading": "Cases where section 747(3) does not apply.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
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    {
      "path": "section/748ZA",
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      "number": "748ZA",
      "heading": "Exclusion of small profits exemptions",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "section/748A",
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      "heading": "Territorial exclusions from exemption under section 748",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/749",
      "kind": "section",
      "number": "749",
      "heading": "Residence.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-749",
      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
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    {
      "path": "section/749A",
      "kind": "section",
      "number": "749A",
      "heading": "Elections and designations under section 749: supplementary provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-749A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/749B",
      "kind": "section",
      "number": "749B",
      "heading": "Interests in companies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-749B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/750",
      "kind": "section",
      "number": "750",
      "heading": "Territories with a lower level of taxation.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-750",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/750A",
      "kind": "section",
      "number": "750A",
      "heading": "Deemed lower level of taxation: designer rate tax provisions.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-750A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751",
      "kind": "section",
      "number": "751",
      "heading": "Accounting periods and creditable tax",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-751",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751A",
      "kind": "section",
      "number": "751A",
      "heading": "Reduction in chargeable profits for certain activities of EEA business establishments",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-751A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751AA",
      "kind": "section",
      "number": "751AA",
      "heading": "Reduction in chargeable profits for certain financing income",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751AB",
      "kind": "section",
      "number": "751AB",
      "heading": "Reduction in chargeable profits: failure to qualify for exemptions",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751AC",
      "kind": "section",
      "number": "751AC",
      "heading": "Reduction in chargeable profits following an exempt period",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/751B",
      "kind": "section",
      "number": "751B",
      "heading": "Sections 751A to 751AC: supplementary",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/752",
      "kind": "section",
      "number": "752",
      "heading": "Apportionment of chargeable profits and creditable tax",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-752",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/752A",
      "kind": "section",
      "number": "752A",
      "heading": "Relevant interests.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/752B",
      "kind": "section",
      "number": "752B",
      "heading": "Section 752(3): the percentage of shares which a relevant interest represents.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/752C",
      "kind": "section",
      "number": "752C",
      "heading": "Interpretation of apportionment provisions.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/753",
      "kind": "section",
      "number": "753",
      "heading": "Notices and appeals.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-753",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/754",
      "kind": "section",
      "number": "754",
      "heading": "Assessment, recovery and postponement of tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-754",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/754A",
      "kind": "section",
      "number": "754A",
      "heading": "Returns where it is not established whether acceptable distribution policy applies.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-754A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/754B",
      "kind": "section",
      "number": "754B",
      "heading": "Determinations requiring the sanction of the Board.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-754B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/755",
      "kind": "section",
      "number": "755",
      "heading": "Information relating to controlled foreign companies",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-755",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/755A",
      "kind": "section",
      "number": "755A",
      "heading": "Treatment of chargeable profits and creditable tax apportioned to company carrying on life assurance business.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/755B",
      "kind": "section",
      "number": "755B",
      "heading": "Amendment of return where general insurance business of foreign company accounted for on non-annual basis.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/755C",
      "kind": "section",
      "number": "755C",
      "heading": "Application of Chapter where general insurance business of foreign company accounted for on non-annual basis.",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/755D",
      "kind": "section",
      "number": "755D",
      "heading": "“Control\" and the two “40 per cent\" tests.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "section/756",
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      "number": "756",
      "heading": "Interpretation and construction of Chapter IV.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-756",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/IV"
    },
    {
      "path": "part/XVII/chapter/V",
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      "number": "V",
      "heading": "OFFSHORE FUNDS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII"
    },
    {
      "path": "part/XVII/chapter/V/crossheading/meaning-of-offshore-fund",
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      "number": null,
      "heading": "Meaning of offshore fund",
      "url": null,
      "extent": null,
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      "parent": "part/XVII/chapter/V"
    },
    {
      "path": "section/756A",
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      "number": "756A",
      "heading": "General definition of offshore fund",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/meaning-of-offshore-fund"
    },
    {
      "path": "part/XVII/chapter/V/crossheading/treatment-of-umbrella-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of umbrella funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XVII/chapter/V"
    },
    {
      "path": "section/756B",
      "kind": "section",
      "number": "756B",
      "heading": "Treatment of umbrella funds",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/treatment-of-umbrella-funds"
    },
    {
      "path": "part/XVII/chapter/V/crossheading/treatment-of-funds-comprising-more-than-one-class-of-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of funds comprising more than one class of interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XVII/chapter/V"
    },
    {
      "path": "section/756C",
      "kind": "section",
      "number": "756C",
      "heading": "Treatment of funds comprising more than one class of interest",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/treatment-of-funds-comprising-more-than-one-class-of-interest"
    },
    {
      "path": "part/XVII/chapter/V/crossheading/material-interests-in-nonqualifying-offshore-funds",
      "kind": "crossheading",
      "number": null,
      "heading": "Material interests in non-qualifying offshore funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XVII/chapter/V"
    },
    {
      "path": "section/757",
      "kind": "section",
      "number": "757",
      "heading": "Disposal of material interests in non-qualifying offshore funds",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-757",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/material-interests-in-nonqualifying-offshore-funds"
    },
    {
      "path": "section/758",
      "kind": "section",
      "number": "758",
      "heading": "Offshore funds operating equalisation arrangements",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-758",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/material-interests-in-nonqualifying-offshore-funds"
    },
    {
      "path": "section/759",
      "kind": "section",
      "number": "759",
      "heading": "Material interests in offshore funds",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-759",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/material-interests-in-nonqualifying-offshore-funds"
    },
    {
      "path": "section/760",
      "kind": "section",
      "number": "760",
      "heading": "Non-qualifying offshore funds",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/material-interests-in-nonqualifying-offshore-funds"
    },
    {
      "path": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to tax of offshore income gains",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII/chapter/V"
    },
    {
      "path": "section/761",
      "kind": "section",
      "number": "761",
      "heading": "Charge to income tax or corporation tax of offshore income gain.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-761",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/762",
      "kind": "section",
      "number": "762",
      "heading": "Offshore income gains accruing to persons resident or domiciled abroad.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-762",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/762ZA",
      "kind": "section",
      "number": "762ZA",
      "heading": "Offshore income gains: application of transfer of assets abroad provisions",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-762ZA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/762ZB",
      "kind": "section",
      "number": "762ZB",
      "heading": "Income treated as arising under section 761(1): remittance basis",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-762ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/762A",
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      "number": "762A",
      "heading": "Exchange of interests of different classes",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/763",
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      "number": "763",
      "heading": "Deduction of offshore income gain in determining capital gain.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-763",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "section/764",
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      "number": "764",
      "heading": "Offshore income gains of trustees.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/V/crossheading/charge-to-tax-of-offshore-income-gains"
    },
    {
      "path": "part/XVII/chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII"
    },
    {
      "path": "part/XVII/chapter/VI/crossheading/migration-etc-of-company",
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      "number": null,
      "heading": "Migration etc. of company",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/XVII/chapter/VI"
    },
    {
      "path": "section/765",
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      "number": "765",
      "heading": "Migration etc. of companies.",
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      "parent": "part/XVII/chapter/VI/crossheading/migration-etc-of-company"
    },
    {
      "path": "section/765A",
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      "number": "765A",
      "heading": "Movements of capital between residents of member States.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/migration-etc-of-company"
    },
    {
      "path": "section/766",
      "kind": "section",
      "number": "766",
      "heading": "Offences under section 765.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/migration-etc-of-company"
    },
    {
      "path": "section/767",
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      "number": "767",
      "heading": "Interpretation and commencement of sections 765 and 766.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-767",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/migration-etc-of-company"
    },
    {
      "path": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company",
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      "number": null,
      "heading": "Change in ownership of company",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/XVII/chapter/VI"
    },
    {
      "path": "section/767A",
      "kind": "section",
      "number": "767A",
      "heading": "Change in company ownership: corporation tax.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/767AA",
      "kind": "section",
      "number": "767AA",
      "heading": "Change in company ownership: postponed corporation tax.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-767AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/767B",
      "kind": "section",
      "number": "767B",
      "heading": "Change of company ownership: supplementary.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-767B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/767C",
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      "number": "767C",
      "heading": "Change in company ownership: information.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-767C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/768",
      "kind": "section",
      "number": "768",
      "heading": "Change in ownership of company: disallowance of trading losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-768",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/768A",
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      "number": "768A",
      "heading": "Change in ownership: disallowance of carry back of trading losses.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-768A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/768B",
      "kind": "section",
      "number": "768B",
      "heading": "Change in ownership of company with investment business: deductions generally",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-768B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
    },
    {
      "path": "section/768C",
      "kind": "section",
      "number": "768C",
      "heading": "Deductions: asset transferred within group.",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-768C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/XVII/chapter/VI/crossheading/change-in-ownership-of-company"
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      "path": "section/768D",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
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      "path": "section/770A",
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      "path": "section/770",
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      "heading": "Sales etc. at an undervalue or overvalue.",
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      "path": "section/772",
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      "heading": "Information for purposes of section 770, and appeals.",
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      "path": "section/773",
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      "path": "section/774",
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      "path": "part/XVII/chapter/VI/crossheading/factoring-of-income-receipts-etc",
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      "extent": "E+W+S+N.I.",
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      "path": "part/XVII/chapter/VI/crossheading/other-provisions",
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      "path": "section/775",
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      "number": "775",
      "heading": "Sale by individual of income derived from his personal activities.",
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      "path": "section/775A",
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      "path": "section/776",
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      "heading": "Transactions in land: taxation of capital gains.",
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      "path": "section/777",
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      "heading": "Provisions supplementary to section 776.",
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      "path": "section/778",
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      "heading": "Power to obtain information.",
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      "heading": "Sale and leaseback: limitation on tax reliefs.",
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      "heading": "Assets leased to traders and others.",
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      "path": "section/782",
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      "path": "section/783",
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      "number": "783",
      "heading": "Leased assets: supplemental.",
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      "path": "section/784",
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      "path": "section/785",
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      "heading": "Meaning of “asset”, “capital sum” and “lease” for purposes of sections 781 to 784.",
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      "path": "section/785ZA",
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    {
      "path": "section/785D",
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    {
      "path": "section/785E",
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      "path": "section/786",
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      "number": "786",
      "heading": "Transactions associated with loans or credit.",
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      "path": "section/787",
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      "number": "787",
      "heading": "Restriction of relief for payments of interest.",
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      "parent": "part/XVII/chapter/VI/crossheading/other-provisions"
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    {
      "path": "part/XVIII",
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      "number": "XVIII",
      "heading": "DOUBLE TAXATION RELIEF",
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    },
    {
      "path": "part/XVIII/chapter/I",
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      "heading": "THE PRINCIPAL RELIEFS",
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      "path": "section/789",
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      "path": "section/790",
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      "path": "section/791",
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      "path": "part/XVIII/chapter/II",
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      "heading": "RULES GOVERNING RELIEF BY WAY OF CREDIT",
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      "parent": "part/XVIII"
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    {
      "path": "part/XVIII/chapter/II/crossheading/general",
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    {
      "path": "section/793",
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      "number": "793",
      "heading": "Reduction of United Kingdom taxes by amount of credit due.",
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      "path": "section/794",
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      "heading": "Requirement as to residence.",
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    {
      "path": "section/795",
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      "number": "795",
      "heading": "Computation of income subject to foreign tax.",
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    {
      "path": "section/795A",
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      "parent": "part/XVIII/chapter/II/crossheading/general"
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    {
      "path": "section/796",
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      "heading": "Limits on credit: income tax.",
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    },
    {
      "path": "section/797",
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      "heading": "Limits on credit: corporation tax.",
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      "parent": "part/XVIII/chapter/II/crossheading/general"
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    {
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      "number": "797A",
      "heading": "Foreign tax on items giving rise to a non-trading credit : loan relationships.",
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    },
    {
      "path": "section/797B",
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      "heading": "Foreign tax on items giving rise to a non-trading credit: intangible fixed assets",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/XVIII/chapter/II/crossheading/tax-underlying-dividends"
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    {
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      "number": "804",
      "heading": "Relief against income tax in respect of income arising in years of commencement.",
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      "path": "section/804ZA",
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      "number": "804ZA",
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      "parent": "part/XVIII/chapter/II/crossheading/miscellaneous-rules"
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    {
      "path": "section/804ZB",
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      "number": "804ZB",
      "heading": "Effect of notice under section 804ZA",
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      "path": "section/804ZC",
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      "heading": "Insurance companies: allocation of expenses etc in computations under section 35 of CTA 2009.",
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      "heading": "Interpretation of section 804C in relation to other insurance business.",
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      "heading": "Interpretation of sections 804A to 804E.",
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      "path": "section/805",
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      "number": "805",
      "heading": "Elections against credit.",
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      "parent": "part/XVIII/chapter/II/crossheading/miscellaneous-rules"
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    {
      "path": "section/806",
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      "number": "806",
      "heading": "Time limit for claims etc.",
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    {
      "path": "part/XVIII/chapter/II/crossheading/foreign-dividends-onshore-pooling-and-utilisation-of-eligible-unrelieved-foreign-tax",
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      "number": null,
      "heading": "Foreign dividends: onshore pooling and utilisation of eligible unrelieved foreign tax",
      "url": null,
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      "heading": "Eligible unrelieved foreign tax on dividends: introductory.",
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      "heading": "The amounts that are eligible unrelieved foreign tax.",
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      "heading": "Rules for carry back of relievable tax under section 806D.",
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      "heading": "Claims for the purposes of section 806D(4) or (5).",
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      "heading": "Surrender of relievable tax by one company in a group to another.",
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      "heading": "Interpretation of foreign dividend provisions of this Chapter.",
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      "path": "part/XVIII/chapter/II/crossheading/application-of-foreign-dividend-provisions-to-branches-or-agencies-in-the-uk-of-persons-resident-elsewhere",
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      "number": null,
      "heading": "Application of foreign dividend provisions to branches or agencies in the UK of persons resident elsewhere",
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      "path": "part/XVIII/chapter/III",
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      "heading": "MISCELLANEOUS PROVISIONS",
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      "path": "section/807",
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      "heading": "Sale of securities with or without accrued interest.",
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      "heading": "Disposals and acquisitions of company loan relationships with or without interest.",
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      "path": "part/XVIII/chapter/III/crossheading/european-crossborder-transfers-of-business",
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      "path": "section/807B",
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      "heading": "Introduction to section 807C",
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      "path": "part/XVIII/chapter/III/crossheading/european-crossborder-mergers",
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      "path": "part/XVIII/chapter/III/crossheading/transparent-entities-involved-in-crossborder-transfers-and-mergers",
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      "number": null,
      "heading": "Transparent entities involved in cross-border transfers and mergers",
      "url": null,
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      "heading": "Tax treated as chargeable in respect of relevant transactions",
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      "heading": "Application of Income Tax Acts to public departments and avoidance of exempting provisions.",
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      "heading": "Interpretation of the Corporation Tax Acts etc.",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/close-companies"
    },
    {
      "path": "schedule/4/crossheading/early-redemption",
      "kind": "crossheading",
      "number": null,
      "heading": "Early redemption",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/early-redemption"
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    {
      "path": "schedule/4/paragraph/11A",
      "kind": "paragraph",
      "number": "11A",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-11A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/early-redemption"
    },
    {
      "path": "schedule/4/crossheading/issue-price",
      "kind": "crossheading",
      "number": null,
      "heading": "Issue price",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/11B",
      "kind": "paragraph",
      "number": "11B",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-11B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/issue-price"
    },
    {
      "path": "schedule/4/crossheading/identification-of-securities-disposed-of",
      "kind": "crossheading",
      "number": null,
      "heading": "Identification of securities disposed of",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/identification-of-securities-disposed-of"
    },
    {
      "path": "schedule/4/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/information"
    },
    {
      "path": "schedule/4/crossheading/charities",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/charities"
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    {
      "path": "schedule/4/crossheading/retirement-benefit-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Retirement benefit schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/retirement-benefit-schemes"
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    {
      "path": "schedule/4/crossheading/stock-lending",
      "kind": "crossheading",
      "number": null,
      "heading": "Stock lending",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/stock-lending"
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    {
      "path": "schedule/4/crossheading/trustees",
      "kind": "crossheading",
      "number": null,
      "heading": "Trustees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/trustees"
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    {
      "path": "schedule/4/crossheading/underwriters",
      "kind": "crossheading",
      "number": null,
      "heading": "Underwriters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/underwriters"
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    {
      "path": "schedule/4/crossheading/gilts-special-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Gilts: special rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/gilts-special-rules"
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    {
      "path": "schedule/4/crossheading/nongilts-special-rules",
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      "heading": "Non-gilts: special rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/nongilts-special-rules"
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      "path": "schedule/4/crossheading/convertible-securities-special-rules",
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      "heading": "Convertible securities: special rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
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    {
      "path": "schedule/4/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/convertible-securities-special-rules"
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      "path": "schedule/4AA",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "schedule/4AA/crossheading/introductory",
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      "heading": "Introductory",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/4AA/paragraph/1",
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      "parent": "schedule/4AA/crossheading/introductory"
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      "path": "schedule/4AA/crossheading/deduction-for-providing-free-or-matching-shares",
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      "number": null,
      "heading": "Deduction for providing free or matching shares",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4AA"
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    {
      "path": "schedule/4AA/paragraph/2",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/4AA/crossheading/deduction-for-providing-free-or-matching-shares"
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      "path": "schedule/4AA/crossheading/deduction-for-additional-expenses-in-providing-partnership-shares",
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      "heading": "Deduction for additional expenses in providing partnership shares",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "schedule/4AA/paragraph/3",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4AA/crossheading/deduction-for-additional-expenses-in-providing-partnership-shares"
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      "path": "schedule/4AA/crossheading/cases-in-which-no-deduction-is-allowed",
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      "path": "schedule/4AA/paragraph/4",
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      "path": "schedule/4AA/crossheading/no-deduction-for-expenses-in-providing-dividend-shares",
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      "status": null,
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      "path": "schedule/4AA/paragraph/5",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4AA/crossheading/no-deduction-for-expenses-in-providing-dividend-shares"
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      "path": "schedule/4AA/crossheading/treatment-of-forfeited-shares",
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    {
      "path": "schedule/4AA/paragraph/6",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/4AA/crossheading/deduction-for-costs-of-setting-up-the-plan",
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    {
      "path": "schedule/4AA/paragraph/7",
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      "status": null,
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      "path": "schedule/4AA/paragraph/8",
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      "status": null,
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      "status": null,
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      "path": "schedule/4AA/paragraph/9",
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      "path": "schedule/4AA/crossheading/termination-of-plan-shares-acquired-as-mentioned-in-paragraph-9-but-not-yet-awarded",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/4A",
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      "heading": "CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS",
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      "path": "schedule/4A/paragraph/1",
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      "heading": "Introduction",
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    {
      "path": "schedule/4A/paragraph/2",
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      "heading": "Qualifying trade, profession or vocation",
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      "parent": "schedule/4A"
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      "path": "schedule/4A/paragraph/3",
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      "heading": "Circumstances in which claim may be made",
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      "status": null,
      "parent": "schedule/4A"
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      "path": "schedule/4A/paragraph/4",
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      "number": "4",
      "heading": "Years in respect of which claim may be made",
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      "status": null,
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      "path": "schedule/4A/paragraph/5",
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      "heading": "Time limit for claim",
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      "status": null,
      "parent": "schedule/4A"
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    {
      "path": "schedule/4A/paragraph/6",
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      "heading": "Adjustment of profits on averaging claim",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "schedule/4A/paragraph/7",
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      "number": "7",
      "heading": "How averaging claim is given effect",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
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    {
      "path": "schedule/4A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Extension of time for making other claims",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Giving effect to late claim for other relief",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Effect of later adjustment of profits",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-4A/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
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    {
      "path": "schedule/4A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Interpretation of references to profits",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
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      "path": "schedule/4A/paragraph/12",
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      "heading": "Interpretation of references to amount chargeable to tax",
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      "status": null,
      "parent": "schedule/4A"
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      "path": "schedule/4A/paragraph/13",
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      "heading": "Meaning of “claim” and “associated claim”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/14",
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      "number": "14",
      "heading": "Meaning of “tax year”",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
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      "path": "schedule/5",
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      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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    {
      "path": "schedule/5/crossheading/farming-the-general-rule",
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      "number": null,
      "heading": "Farming: the general rule",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
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    {
      "path": "schedule/5/paragraph/1",
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      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5/paragraph-1",
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      "status": null,
      "parent": "schedule/5/crossheading/farming-the-general-rule"
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      "path": "schedule/5/crossheading/farming-election-for-the-herd-basis",
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      "heading": "Farming: election for the herd basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
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      "path": "schedule/5/paragraph/2",
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      "heading": null,
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5/paragraph-2",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/5AA/paragraph/3",
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      "path": "schedule/5A/crossheading/introductory",
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      "path": "schedule/19A/paragraph/11",
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      "number": "11",
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      "status": null,
      "parent": "schedule/19A/crossheading/supplemental-interest"
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    {
      "path": "schedule/19B",
      "kind": "schedule",
      "number": "19B",
      "heading": "Petroleum extraction activities: exploration expenditure supplement",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/19B/part/1",
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      "heading": "Introductory",
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      "extent": null,
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    {
      "path": "schedule/19B/paragraph/1",
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      "heading": "About this Schedule",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19B/part/1"
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    {
      "path": "schedule/19B/part/2",
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      "heading": "Application and interpretation",
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      "status": null,
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    {
      "path": "schedule/19B/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Qualifying companies",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/3",
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      "heading": "Accounting periods",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/4",
      "kind": "paragraph",
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      "heading": "The relevant percentage",
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      "extent": null,
      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Limit on number of accounting periods for which supplement may be claimed",
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      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Qualifying E&A expenditure",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Unrelieved group ring fence profits for accounting periods",
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      "extent": null,
      "status": null,
      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/paragraph/8",
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      "heading": "Taxable ring fence profits of an accounting period",
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      "parent": "schedule/19B/part/2"
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    {
      "path": "schedule/19B/part/3",
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      "extent": null,
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    {
      "path": "schedule/19B/paragraph/9",
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      "heading": "Supplement in respect of a pre-commencement accounting period",
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      "parent": "schedule/19B/part/3"
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    {
      "path": "schedule/19B/paragraph/10",
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      "status": null,
      "parent": "schedule/19B/part/3"
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    {
      "path": "schedule/19B/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Treatment of disposal value on disposal of oil licence with exploitation value",
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      "status": null,
      "parent": "schedule/19B/part/3"
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    {
      "path": "schedule/19B/paragraph/12",
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      "number": "12",
      "heading": "Reduction in respect of unrelieved group ring fence profits",
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      "parent": "schedule/19B/part/3"
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    {
      "path": "schedule/19B/paragraph/13",
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      "path": "schedule/19B/paragraph/14",
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      "heading": "Claims for pre-commencement supplement",
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      "path": "schedule/19B/part/4",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/19B/paragraph/15",
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      "heading": "Supplement in respect of a post-commencement period",
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      "parent": "schedule/19B/part/4"
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      "path": "schedule/19B/paragraph/16",
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      "status": null,
      "parent": "schedule/19B/part/4"
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    {
      "path": "schedule/19B/paragraph/17",
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      "heading": "Ring fence losses and qualifying E&A losses",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/19B/part/4"
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    {
      "path": "schedule/19B/paragraph/18",
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      "heading": "Ring fence losses and non-qualifying losses",
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    {
      "path": "schedule/19B/paragraph/18A",
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      "heading": "Special rule for straddling periods",
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      "status": null,
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      "path": "schedule/19B/paragraph/19",
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      "path": "schedule/19B/paragraph/22",
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      "path": "schedule/19B/paragraph/23",
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      "path": "schedule/19B/paragraph/24",
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      "status": null,
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      "status": null,
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      "path": "schedule/23/crossheading/final-remuneration",
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      "path": "schedule/23/crossheading/lump-sums",
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      "extent": "E+W+S+N.I.",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/23ZA/crossheading/interpretation",
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      "parent": "schedule/24/crossheading/company-reconstructions"
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      "path": "schedule/24/crossheading/losses-in-predirection-accounting-periods",
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    {
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/24/crossheading/exchange-gains-and-losses",
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