{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-38.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/19/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "In section 100(6)(a) of the Taxes Management Act 1970 (determination of penalties), for “section 94(6) above\" substitute “ paragraph 18(2) of Schedule 18 to the Finance Act 1998 ”.",
  "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      "type": "repealed",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/38",
    "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."
}