{
  "url": "https://openlegislation.uk/finance-act-1996/section-49",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-49.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Accounting for tax and time for payment.",
  "text": "Regulations may provide that a registered person shall—\n(a) account for tax by reference to such periods (accounting periods) as may be determined by or under the regulations;\n(b) make, in relation to accounting periods, returns in such form ... and at such times as may be so determined;\n(c) pay tax at such times and in such manner as may be so determined.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 49 substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 49(b) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 60 para. 12 (with Sch. 60 para. 13(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/49",
    "retrieved_at": "2026-10-28T17:14:20.051693+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}