{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VIII",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-17/part-VIII.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/17/part/VIII",
  "kind": "part",
  "number": "VIII",
  "heading": "Management",
  "text": "1970 c. 9.\nThe Taxes Management Act 1970.\nSection 16(6).In section 20, subsections (4) and (5) and, in subsection(6), the words “and in relation” onwards.In section 20B(7), the wordsfrom “to a person” to “daughter”.Sections 37 to 39.In section 40(2),the words “Subject to section 41 below,”.Section 41.In section 53(1), thewords “and the reference” onwards.In section 61(5), the words “withinthe said five days” and the words from “The costs” to “thecollector, and”.Section 62(3), so far as unrepealed.Section 64(3), so faras unrepealed.Section 70(5).Section 86(6).Section 87(4) and (5).In section 98,in the Table, in column 1, in the entry relating to Part III of the TaxesManagement Act 1970, the words “, except sections 16 and 24(2)” and theentry relating to section 481(5)(k) of the Income and Corporation Taxes Act1988.In section 118(1), the definition of “neglect”.\n1973 c. 51.\nThe Finance Act 1973.\nIn Schedule 16A, paragraph 10.\n1975 c. 45.\nThe Finance (No.2) Act 1975.\nIn section 47(1), the words “of not less than £25”.\n1976 c. 24.\nThe Development Land Tax Act 1976.\nIn Schedule 8, paragraphs 17 and 18, so far as unrepealed.\n1980 c. 48.\nThe Finance Act 1980.\nSection 62.\n1982 c. 39.\nThe Finance Act 1982.\nSection 69.\n1987 c. 51.\nThe Finance (No.2) Act 1987.\nIn section 84, subsections (1) to (3) and (5) to (8).\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn section 824, in subsections (1)(a) and (b), the words “of not lessthan £25” and, in subsection (5), the words “of not less than£25” and paragraph (b) and the word “and” preceding it.Insection 825(2), the words “of not less than £100”.In Schedule 19A,paragraph 10.\n1988 c. 39.\nThe Finance Act 1988.\nIn section 126, subsection (1) and, in subsection (4)(b), the words “and(9)”.\nIn Schedule 3, paragraph 29.\n1989 c. 26.\nThe Finance Act 1989.\nSection 165(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/17/part/VIII",
    "retrieved_at": "2026-10-29T09:46:42.124806+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."
}