{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-13.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/19/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.\n(2) In subsection (1) for “tax\" in the first place where it occurs substitute “ income tax or capital gains tax ”.\n(3) In subsection (2)(a), omit “or 825\".\n(4) Omit subsection (2A).\n(5) In subsection (3), omit “or corporation tax\".\n(6) Omit subsection (3A).\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) Omit subsection (4A).\n(9) In subsection (5)(a), for “chargeable period\" substitute “ year of assessment ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 19 para. 13(7) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/19/paragraph/13",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}