{
  "url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Value Added Tax Act 1994",
  "text": "In section 74(4) of the Value Added Tax Act 1994 (interest on VAT recovered or recoverable by assessment), for “section 67(2)” substitute “paragraph 2(3) of Schedule 41 to the Finance Act 2008”.",
  "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/2010/530/schedule/paragraph/5",
    "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."
}