{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-2.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 93—\n(a) in paragraph (a) of subsection (2) after the words “deposited in” there shall be inserted the words “ secured in ” ;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) after subsection (2) there shall be inserted—\n“(2A) Where any documents removed under the powers conferred by subsection (2)(g) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.” ; and\n(d) in subsection (6)—\n(i) for the words “or restriction” there shall be substituted the words “ restriction or requirement ” ; . . .\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 paras. 2(b), 14(b) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 8 para. 2(d)(ii) and word \"and\" preceding it repealed (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 3, 82, Sch. 2 para. 2(6), Sch 18 PtI, Note 5; S.I. 1992/3104, art. 2(2); and expressed to be repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/2",
    "retrieved_at": "2026-10-29T10:14:04.400989+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."
}