{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-29/paragraph-32",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-29/paragraph-32.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/29/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "In the enactments specified in Column 1 of the following Table for the words set out or referred to in Column 2 there shall be substituted the words set out in the corresponding entry in Column 3.\nEnactment amended\nWords to be omitted\nWords to be substituted\nIn the Provisional Collection of Taxes Act 1968 c. 2\nSection 1(1A)(a)\n343 of the Income and Corporation Taxes Act 1970\n476 of the Income and Corporation Taxes Act 1988\n1(1A)(b)\n27 of the Finance Act 1984\n479 of that Act\n5(1)(c)\nfrom “243(6)” to “1972”\n8(5) of the Income and Corporation Taxes Act 1988\n5(2)\nfrom “the said” to “1972”\nsections 8(5) and 822 of the 1988 Act (over-deductions from preference dividends before passing of annual Act)\nIn the Capital Allowances Act 1968 c.3\n. . .\n. . .\n. . .\nIn the Finance Act 1969 c. 32\nSection 58(1)(a)\n204 of the Income and Corporation Taxes Act 1970\n203 of the Income and Corporation Taxes Act 1988\nIn the Taxes Management Act 1970 c. 9\nSection 6(1)(c)\n463\n706\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n11(6)\n85(4) of the Finance Act 1972\n239(4) of the principal Act\n. . .\n. . .\n. . .\n15(7)(a)\nfrom “section 196” to “1977”\nsections 141, 142, 143, 145 or 154 to 165 of the principal Act\n15(11)(b)\nPart II of the Finance Act 1976\nPart V of the principal Act\n80 to 82\n34 to 36\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n30\n47 or 48 (twice)\n824 or 825 of the principal Act or section 47\n31\nall of subsection (3)\n(3) The appeal shall be to the Special Commissioners if the assessment is made—\n(a) by the Board; or\n(b) under section 350, 426, 445, 740, 743(1) or 747(4)(a) of the principal Act; or\n(c) under section 38 of the Finance Act 1973 or section 830 of the principal Act and is not an assessment to tax under Schedule E;\nor if the appeal involves any question as to the application of Part XV or XVI of the principal Act.\n35(2)(b)\n187\n148\n42(3)(a)\n27\n278\n42(3)(c)\nsection 218\nsubsection (5) of section 614\n42(3)(c)\nthat section\nsection 615(3) of that Act\n47B\nSchedule 5 to the Finance Act 1983\nChapter III of Part VII of the principal Act\n47B\nparagraph 5A(5) of that Schedule\nsection 294(5) of that Act\n55(1)(b)\n204\n203\n55(1)(c)\nSchedule 20 to the Finance Act 1972\nSchedule 16 to the principal Act\n55(1)(e)\nSchedule 14 to the Finance Act 1972\nSchedule 13 to the principal Act\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n63(3) (as substituted by Schedule 4 to the Debtors (Scotland) Act 1987 c.18)\n204\n203\n71(1)\nPart XI\nsections 6 to 12 and Parts VIII and XI\n78(1)\n89\n43\n. . .\n. . .\n. . .\n78(5)\n533\n839\n86(2)(b)\n204\n203\n86(2)(d)\n14 to the Finance Act 1972\n13 to the principal Act\n86(4)\n5 (three times)\n3\n86(4)\n4(3)\n5(4)\n86(4)\n14 to the Finance Act 1972\n13 to the principal Act\n86(4)\n243(4)\n10(1)\n86(4)\n344\n478\n87\n14 (four times)\n13\n87\n20 (four times)\n16\n87\nthe Finance Act 1972\nthe principal Act\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n91(3)(c)\n204\n203\n. . .\n. . .\n. . .\n93(3)\n204\n203\n94(2)\n240(5) or 246(3)\n7(2) or 11(3)\n. . .\n. . .\n. . .\n109(4)\n286(5)\n419(4)\n109(1)-(3),(5)\nsection 286\nsections 419 and 420\n118(1)\n526(5)\n832(1)\n118(1)\n354\n468\n118(1)\n1970\n1988\nSchedule 2, para.2(2), in column 1 of the Table\nII of Part I\nI of Part VII\n65(4)\n351(5)\n3\n2\npara.2(2), in column 2 of the Table\n158(1)\n121(1), (2)\n315(3)\n441(3)\n331\n459\n332\n460\n338\n467\n339\n484\n384\n527\n389\n534\n391\n536\n392\n538\n3, para.3,5\n204 (three times)\n203\npara.5B\n65 of the Finance Act 1976\n159 of the principal Act\npara.8\nsection 286\nsections 419 and 420\npara.8\n15 of Schedule 16 to the Finance Act 1972\n13 of Schedule 19 to the principal Act\nlast para.\nfrom “11” to “to the principal Act”\n102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970\n. . .\n. . .\nIn the Friendly Societies Act (Northern Ireland) 1970 c. 31 (N.I.)\nSection 1(5)\n(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970\n(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988\n82(4)\n226(13) of the Income and Corporation Taxes Act 1970\n620(9) of the Income and Corporation Taxes Act 1988\nIn the Finance Act 1971 c. 68\nSection 21\nthe whole of subsection (6)\n(6) Part II of Schedule 3 to this Act shall have effect.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n69(2)\n1970\n1988\nSchedule 3, para.8(1), (5)\nthe Taxes Act\nthe Income and Corporation Taxes Act 1970\npara.8(3)\nthe words from “sub-paragraphs” to “this Schedule)”\nsection 598(2) to (4) of the Taxes Act\npara.8(4)\n1970\n1970 or Chapter I of Part XIV of the Taxes Act\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Finance Act 1972 c. 41\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n134(2)\n1970\n1988\nIn the Finance Act 1973 c. 51\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n38(2)(d)\n237(5) of the Taxes Act\n254(1) of the Taxes Act 1988\n38(3)\nfrom beginning to “such rights”\nAny gains accruing on the disposal of exploration or exploitation rights\n38(3B)\n533 of the Taxes Act\n839 of the Taxes Act 1988\n38(5)\nthe Taxes Act\nthe Taxes Act 1970\n59\nall of subsection (2)\n(2) In this Act—\n(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and\n(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Friendly Societies Act 1974 c. 46\nSection 7(5)\n(2) and (3) respectively of section 337 of the Income and Corporation Taxes Act 1970\n(1) and (2) respectively of section 466 of the Income and Corporation Taxes Act 1988\n93(4)\n226(13) of the Income and Corporation Taxes Act 1970\n620(9) of the Income and Corporation Taxes Act 1988\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Finance Act 1976 c. 40\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n131(2)\nfrom beginning to “such a security”\nA security issued by the Inter-American Development Bank\nIn the Finance Act 1978 c. 42\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the European Parliament (Pay and Pensions) Act 1979 c. 50\nSection 8(1)\nsubsections (1A) and (1B) of section 229 of the Income and Corporation Taxes Act 1970\nsection 629(2) and (3) of the Income and Corporation Taxes Act 1988\nIn the Finance Act 1980 c.48\nSection\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n118\nthe whole of subsection (3)\n(3) The trustees of the National Heritage Memorial Fund shall be treated for the purposes of section 49(2) of the Finance Act 1974 and section 99 above as a body of persons established for charitable purposes only.\n122(2)\n1970\n1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988\nSchedule\n. . .\n. . .\n. . .\nIn the Finance Act 1981 c. 35\n. . .\n. . .\n. . .\n139(2)\n1970\n1988\nIn the Housing (Northern Ireland) Order 1981 (S.I. No.156 N.I.3)\nArticle 146(3)\n341 (three times)\n488\n146(3)\n1970 (three times)\n1988\nIn the Iron and Steel Act 1982 c. 25\nSection 13(3)\n252(3) of the Income and Corporation Taxes Act 1970\n343(3) of the Income and Corporation Taxes Act 1988\n13(4)\n265(1) of the Income and Corporation Taxes Act 1970\n345(1) of the Income and Corporation Taxes Act 1988\nIn the Finance Act 1982 c. 39\nSection 27\nthis Act (three times)\nthis Act or the Taxes Act 1988\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n88(9)(a)\nChapter IV of Part II of the Finance Act 1985\nsection 710 of the Taxes Act 1988\n88(9)(b)\nsection 36 of the Finance Act 1984\nSchedule 4 to that Act\n88(9)(c)\nVII of Part II of that Act\nV of Part XVII of the Taxes Act 1988\n147(1)\n532(1)(b) of the Taxes Act\n838 of the Taxes Act 1988\n147(2), (3)\nthe Taxes Act\nthe Taxes Act 1970\n157\nthe whole of subsection (2)\n(2) In this Act—\n(a) “the Taxes Act 1970” means the Income and Corporation Taxes Act 1970; and\n(b) “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n13, para.3(3)(a)\n463 of the Taxes Act\n706 of the Taxes Act 1988\n21, para.3(2)\nIn the Finance Act 1983 c. 28\nSection 46(3)\nCommission\nHistoric Buildings and Monuments Commission\n. . .\n. . .\n. . .\n(ab) deep discount securities (within the meaning of Schedule 4 to the Income and Corporation Taxes Act 1988); nor\nIn the Telecommunications Act 1984 c. 12\n. . .\n. . .\n. . .\n72(3)(b)\nparagraph (a) of the proviso to section 21(3) of the Finance Act 1970\nsection 592(5) of the Income and Corporation Taxes Act 1988\n72(3)\nII of Part II of the said Act of 1970\nI of Part XIV of that Act\n. . .\n. . .\n. . .\nIn the Finance Act 1984 c. 43\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n128\n1970\n1970; and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988\nSchedule 14, para.1(1)\nVII of Part II of this Act\nV of Part XVII of the Taxes Act 1988\npara.7(6)(b)\n45 of the Finance Act 1981\n740 of the Taxes Act 1988\npara.8(6)\n45 of the Finance Act 1981\n740 of the Taxes Act 1988\npara.12(7)\n45 of the Finance Act 1981\n740 of the Taxes Act 1988\npara.15(2)\n(5) of section 481 of the Taxes Act\n(6) of section 745 of the Taxes Act 1988\nIn the Inheritance Tax Act 1984 c. 51\n. . .\n. . .\n. . .\nIn the Finance Act 1985 c. 54\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n98(2)\n1970\n1988\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Companies Act 1985 c. 6\nSection 209(3)(b)\n444 of the Income and Corporation Taxes Act 1970\n670 of the Income and Corporation Taxes Act 1988\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Trustee Savings Bank Act 1985 c. 58\nSchedule 2 para.4(2)\nTaxes Act (twice)\nthe Income and Corporation Taxes Act 1970\n6(1)\n137\n100\n(4)\n177\n393\n(8)\n29 of the Finance Act 1973\n410(1) to (6) of the Taxes Act\n7(2)\n26 of the Finance Act 1982\n369 of the Taxes Act\n9(1)\n1970\n1988\nIn the Bankruptcy (Scotland) Act 1985 c. 66\nSchedule 3 Part I para.1(1)\n204 of the Income and Corporation Taxes Act 1970\n203 of the Income and Corporation Taxes Act 1988\npara.1(2)\n69 of the Finance (No.2) Act 1975\n559 of the Income and Corporation Taxes Act 1988\nIn the Housing Associations Act 1985 c. 69\nSection 62(2)\n341\n488\n62(2)\n1970\n1988\nIn the Airports Act 1986 c. 31\nSection 77(2)\n1970 Act\nIncome and Corporation Taxes Act 1970\n77(4)\n48(10) of the Finance Act 1981\n400(9) of the 1988 Act\n77(5)\n261(2) of the 1970 Act\n408(2) of the 1988 Act\n77(5)\n262(1) of the 1970 Act\n409(1) of that Act\n77(5)\n262(2)\n409(2)\n77(6)\n1970 (twice)\n1988\n77(6)\n258 to 264\nChapter IV of Part X\nIn the Finance Act 1986 c. 41\nSection 24(4)\nFinance Act 1978\nTaxes Act 1988\n. . .\n. . .\n. . .\n114(2)\n1970\n1970 and “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Gas Act 1986 c. 44\nSection 63(9)\n533 of the Income and Corporation Tax Act 1970\n839 of the Income and Corporation Taxes Act 1988\nIn the Insolvency Act 1986 c. 45\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Building Societies Act 1986 c. 53\nSchedule 8, para.7\nSchedule 8 to the Finance Act 1986\nsection 333 of the Income and Corporation Taxes Act 1988\nIn the Financial Services Act 1986 c. 60\nSchedule 15, para.14(5)\n332\n460(1) or 461(1)\npara.14(5)\n1970\n1988\nIn the Companies (Northern Ireland) Order 1986 (S.I.No.1032 N.I.6)\nArticle 217(3)(b)\n444of the Income and Corporation Taxes Act 1970\n670of the Income and Corporation Taxes Act 1988\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn the Finance Act 1987 c. 16\nSection\n72\n1970\n1988\nIn the Debtors (Scotland) Act 1987 c. 18\nSection 53(6)\n65(1A)\n351(2)\n53(6)\n1970\n1988\n63(9)\n65(1A)\n351(2)\n63(9)\n1970\n1988\nIn the Abolition of Domestic Rates Etc. (Scotland) Act 1987 c. 47\nSection 3(5)\nthe whole of paragraph (b)\n(b) “retail prices index” has the meaning given by section 833 of the Income and Corporation Taxes Act 1988\nIn the Finance (No.2) Act 1987 c. 51\nSection 84(1)\n247 of the Taxes Act\n12 of the Income and Corporation Taxes Act 1988",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Entries in Sch. 29 para. 32 Table repealed (with effect in accordance with s. 90 of the repealing Act) by Finance Act 1990 (c. 29), Sch. 19 Pt. 5, Note 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 29 para. 32 Table: entries omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(b)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Entry in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 29 Pt. 8(8) Note of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(8)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Finance Act 1989 (c. 26), Sch. 17 Pt. 5, Note 6"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Entries in Sch. 29 para. 32 Table repealed (1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 8, Note 6"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Entries in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Entry in Sch. 29 para. 32 Table repealed (3.4.1989) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 9, Note; S.I. 1989/473, art. 2"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Entry in Sch. 29 para. 32 Table repealed by Finance Act 1991 (c. 31, SIF 63:1), ss. 81, 123, Sch 19 Pt. V, Note 1"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Entries in Sch. 29 para. 32 repealed (with effect in accordance with Sch. 18 para. 17 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(8), Note"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Entries in Sch. 29 para. 32 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 60, 101(1), 172, 201(3), Sch. 11 paras. 22, 26(2), 27)."
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Entries in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Sch. 29 para. 32 Table: entries omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(b)(ii)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Sch. 29 para. 32 Table: entries repealed (1.4.2010 with effect in accordance with s. 381(1) of the repealing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 Pt. 12 (with Sch. 9)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch. 1 and by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch. 1"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Sch. 29 para. 32 Table: entries repealed (25.7.2003 for specified purposes, 29.12.2003 for further specified purposes) by Communications Act 2003 (c. 21), ss. 406(7), 411, Sch. 19(1),(with transitional provisions in Sch. 18); S.I. 2003/1900, art. 1(2), 2(1), 3(1), Sch. 1 (with art. 3(2) (as amended (8.12.2003) by S.I. 2003/3142, art. 1(3))); S.I. 2003/3142, art. 3(2) (with art. 11)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Entry in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Sch. 29 para. 32 Table: entries relating to ss. 12(2), 151, 152 of the Inheritance Tax Act 1984 (c. 51) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3, Note (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Sch. 29 para. 32 Table: entries relating to ss. 96, 102(1) of the Inheritance Tax Act 1984 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Sch. 29 para. 32 Table: entry relating to s. 178(1) of the Inheritance Tax Act 1984 repealed (with effect in accordance with Sch. 43 Pt. 4(1) Note of the repealing Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 4(1)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Entry in Sch. 29 para. 32 Table repealed (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 4, Note 9"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Pt. 7, Note 1"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Entries in Sch. 29 para. 32 Table repealed by Capital Allowances Act 1990 (c. 1), s. 164, Sch. 2"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Sch. 29 para. 32 Table: entries repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26: S.I. 2003/2093, art. 2(1), Sch. 1 (with art. 4)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch. 1"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Entry in Sch. 29 para. 32 repealed (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/29/paragraph/32",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}