{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-239",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-239.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/1/paragraph/239",
  "kind": "paragraph",
  "number": "239",
  "heading": "Finance Act 1996",
  "text": "(1) Section 197 (setting of rates of interest) is amended as follows.\n(2) In subsection (2)—\n(a) in paragraph (a) for “paragraph 7” substitute “paragraphs 7 and 8(1)”;\n(b) in paragraph (b) before “paragraphs” insert “sections 60(6), (7) and (8) of and”;\n(c) in paragraph (c) for “74 and 78” substitute “74, 78 and 85A(2) and (3)”;\n(d) in paragraph (d) before “paragraphs” insert “sections 56(3) to (5) of and”;\n(e) in paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(4) to (6)”;\n(f) in paragraph (h)(i) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(4) to (6)”; and\n(g) in paragraph (i) for “II and III” substitute “2 and 3”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 197(2) has been amended by paragraph 21 of Schedule 5 to the Finance Act 1997 (c. 16), section 130(3) and (4) of, and Schedule 20 to, the Finance Act 1999 (c. 16), paragraph 6 of Schedule 7 to the Finance Act 2000 (c. 17), section 49(2) of, and paragraph 18(1) of Schedule 3 to, the Finance Act 2001 (c. 9) and section 132(2) of the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/239",
    "retrieved_at": "2026-10-30T14:58:21.979062+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."
}