{
  "url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-3.json",
  "legislation": "uksi/2010/530",
  "legislation_title": "The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Taxes Management Act",
  "text": "In section 107A(2)(a) (relevant trustees)—\n(a) omit “7,”, and\n(b) after “Schedule 24 to the Finance Act 2007” insert “or Schedule 41 to the Finance Act 2008”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 107A was inserted by section 103(5) of the Finance Act 1995 (c. 4); subsection (2) was amended by paragraph 4 of Schedule 1 to S. I. 2009/571 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/530/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T02:50:43.374358+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."
}