{
  "url": "https://openlegislation.uk/finance-act-1989/section-144",
  "json_url": "https://openlegislation.uk/finance-act-1989/section-144.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "section/144",
  "kind": "section",
  "number": "144",
  "heading": "Restrictions on powers under TMA ss.20 and 20A.",
  "text": "(1) Section 20B of the Taxes Management Act 1970(restrictions on powers under sections 20 and 20A) shall be amended as follows.\n(2) In subsection (1), after the word “question” there shall be inserted the words “, or to furnish the particulars in question”.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In subsection (2), after the words “deliver documents”, in the first place where they occur, there shall be inserted the words “or furnish particulars”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) In subsection (7), the words from “to a person” to “daughter”shall be omitted.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) This section shall apply with respect to notices given on or after the day on which this Act is passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 144(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 144(5) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 144(7) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1970c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/section/144",
    "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."
}