{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-20.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/19/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Section 42 of the Taxes Management Act 1970 (procedure for making claims, etc.) is amended as follows.\n(2) In subsections (2), (9) and (11)(a) omit “, 11\".\n(3) Omit subsections (4) and (4A), and in subsection (5) the words from “and the reference in subsection (4)\" to the end.\n(4) In subsection (13), after paragraph (a) insert “ , and ” and omit paragraph (c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "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      "type": "repealed",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/20",
    "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."
}