{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-7",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-7.json",
  "legislation": "uksi/2009/403",
  "legislation_title": "The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Transitional provisions and savings",
  "text": "Section 36(1A)(b) and (c) of TMA 1970 (fraudulent and negligent conduct) shall not apply where the year of assessment is 2008-09 or earlier, except where the assessment on the person (“P”) is for the purposes of making good to the Crown a loss of tax attributable to P’s negligent conduct or the negligent conduct of a person acting on P’s behalf.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 36 (1), (1A) and (1B) were substituted for section 36(1) by paragraph 9(2) of Schedule 39 to the Finance Act 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/403/article/7",
    "retrieved_at": "2026-10-29T03:17:12.096914+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."
}