{
  "url": "https://openlegislation.uk/finance-act-1990/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1990/schedule-3/paragraph-4.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Section 37C (provisions supplementary to sections 37A and 37B) shall be amended as follows.\n(2) In subsection (1)(a)—\n(a) for the word “importer” there shall be substituted the word “ person ”; and\n(b) for the words “or (2)” there shall be substituted the words “ , (1A), (2) or (3A) ”.\n(3) In subsection (1)(b), for the word “importer” there shall be substituted the word “ person ”.\n(4) In subsection (2)(a), for the word “importer” there shall be substituted the word “ person ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/29/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-29T09:43:04.265975+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."
}