{
  "url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-8.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Section 182 (appeals) shall be amended as follows.\n(2) In subsection (1) after paragraph (b) there shall be inserted—\n“(bb) against a refusal by the Board of an application under section 177B(3);”.\n(3) After subsection (1) there shall be inserted—\n“(1A) An appeal to the Special Commissioners may be made by the personalrepresentatives of a scheme employer against a refusal by the Board of anapplication under section 177A.”\n(4) In subsection (2) for the words “scheme employer” there shall besubstituted the word “appellant”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/schedule/4/paragraph/8",
    "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."
}