{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-4",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-4.json",
  "legislation": "uksi/2008/568",
  "legislation_title": "The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Saving",
  "text": "Notwithstanding paragraph 29(d) (consequential amendments), sections 60 and 61 of the Value Added Tax Act 1994 (VAT evasion) shall continue to have effect with respect to conduct involving dishonesty which does not relate to an inaccuracy in a document or a failure to notify HMRC of an under-assessment by HMRC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/568/article/4",
    "retrieved_at": "2026-10-29T03:35:14.818728+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."
}