{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-2",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-3/part-2.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/3/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Repeals having effect in relation to shares issued after 5 April 2007",
  "text": "Reference\nExtent of repeal or revocation\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn Part 7, Chapter 3 except section 305A.\nFinance Act 1988 (c. 39)\nSection 53.\nFinance Act 1989 (c. 26)\nSection 149(4)(b).\nSection 170(3).\nFinance Act 1993 (c. 34)\nSection 111.\nFinance Act 1994 (c. 9)\nSection 137(1) and (2).\nIn Schedule 15, paragraphs 1 to 19 and 21 to 27.\nFinance Act 1995 (c. 4)\nSection 66.\nFinance Act 1996 (c. 8)\nIn Schedule 20, paragraphs 22 and 23.\nIn Schedule 21, paragraph 7.\nFinance Act 1997 (c. 16)\nSection 74.\nSchedule 8.\nFinance Act 1998 (c. 36)\nSection 70(1), (2) and (4).\nSection 71.\nSection 74(2)(a).\nIn Schedule 7, in paragraph 1, the words “291A(3)(f)(ii) (twice)”.\nIn Schedule 12, paragraphs 1, 2 and 5(1).\nIn Schedule 13, Part 1.\nFinance Act 1999 (c. 16)\nSection 71.\nFinance Act 2000 (c. 17)\nIn Schedule 16, paragraph 2.\nSchedule 17, except paragraphs 7, 8 and 15(3)(b).\nFinance Act 2001 (c. 9)\nIn Schedule 15—\n(a)Part 1,\n(b)paragraph 39,\n(c)in paragraph 40(2), the words “2 to 8, 10 to 14, 24,” and “Chapter III of Part VII of the Taxes Act 1988 and”, and\n(d)in paragraph 40(3), the words “15 to 21,” and “section 300 of the Taxes Act 1988 or”.\nFinance Act 2002 (c. 23)\nIn section 103(4)(a), the words “297(5B)”.\nIn paragraph 4 of Schedule 9—\n(a)sub-paragraph (2)(a) and the “and” immediately after it, and\n(b)sub-paragraph (3).\nIn Schedule 17, paragraph 2.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn Schedule 6, paragraphs 37 and 38.\nFinance Act 2004 (c. 12)\nIn Schedule 18, Part 1.\nIn Schedule 27, paragraph 4, except sub-paragraph (6)(b).\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraphs 126 and 127.\nFinance Act 2006 (c. 25)\nIn section 91(1), the words “the enterprise investment scheme”.\nIn Schedule 14, paragraphs 1, 5 and 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 3 modified (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/3/part/2",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}