{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-44",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-44.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "(1) Where—\n(a) a registrable person issues an invoice showing an amount as tax chargeable on an event, and\n(b) no tax is in fact chargeable on the event,\nan amount equal to the amount shown as tax shall be recoverable from the person as a debt due to the Crown.\n(2) Where—\n(a) a registrable person issues an invoice showing an amount as tax chargeable on a taxable disposal, and\n(b) the amount shown as tax exceeds the amount of tax in fact chargeable on the disposal,\nan amount equal to the excess shall be recoverable from the person as a debt due to the Crown.\n(3) References in this paragraph to an invoice are to any invoice, whether or not it is a landfill invoice within the meaning of section 61 of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/44",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}