{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-26.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/3/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "Where a man is required under section 8 of the Taxes Management Act 1970 to deliver a return which is—\n(a) so far as relates to certain sources of income, a return of income chargeable to income tax for the year 1990-91, and\n(b) so far as relates to the remaining sources of income, a return of income chargeable to income tax for the year 1989-90,\nthe same particulars shall be included in the return as would have been required had section 279 of the Taxes Act 1988 not been repealed by this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/26",
    "retrieved_at": "2026-10-29T09:47:50.591815+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."
}