{
  "url": "https://openlegislation.uk/finance-act-1989/section-163",
  "json_url": "https://openlegislation.uk/finance-act-1989/section-163.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "section/163",
  "kind": "section",
  "number": "163",
  "heading": "Incorrect return, accounts etc.",
  "text": "(1) In—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) section 96(1) of that Act (incorrect return etc. for corporation tax),\nfor the words “the aggregate” onwards there shall be substituted thewords “the amount of the difference specified in subsection (2) below.”\n(2) This section shall apply in relation to returns, statements, declarationsor accounts delivered, made or submitted on or after the day on which this Actis passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 163(1)(a) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/section/163",
    "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."
}