{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-2",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-2.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "Repeals",
  "text": "Short title and chapter\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nChapter 5 of Part 17.\nIn section 834A, in Part 1 of the Table, the entry relating to section 761(1)(b)(i).\nSchedules 27 and 28.\nFinance Act 1988 (c. 39)\nIn Schedule 13, paragraph 12.\nFinance Act 1990 (c. 29)\nIn Schedule 14, paragraphs 10 and 11.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn section 108(1)(c), the words “, or have at any time been,”.\nIn section 212, subsections (5) to (7).\nIn Schedule 10, paragraph 14(43) to (49) and (63).\nFinance Act 1995 (c. 4)\nSection 134.\nFinance Act 1996 (c. 8)\nIn Schedule 28, in paragraph 6, the words “and in paragraph 5(5) of Schedule 27 to that Act”.\nFinance Act 2002 (c. 23)\nIn Schedule 9, paragraph 4(5) and (6).\nFinance Act 2004 (c. 12)\nIn Schedule 26, paragraphs 1(1), 2(1), 4 to 9 and 13 to 16.\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraphs 308, 309 and 350.\nFinance (No. 2) Act 2005 (c. 22)\nSection 23.\nFinance Act 2006 (c. 25)\nIn Schedule 12, paragraph 47.\nIncome Tax Act 2007 (c. 3)\nIn section 1016(2), in Part 3 of the Table, the entry relating to section 761(1)(b)(i) of ICTA.\nIn Schedule 1, paragraphs 179 to 181.\nFinance Act 2008 (c. 9)\nIn Schedule 7, paragraphs 92 to 96.\nIn Schedule 17, paragraph 30.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/schedule/2",
    "retrieved_at": "2026-10-29T03:01:48.652414+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."
}