# The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009, Paragraph 26: Finance Act 2004


(1) Section 313 of the Finance Act 2004 (tax avoidance schemes: duty of parties to notifiable arrangements to notify Board of number, etc.) is amended as follows.
(2) For subsection (4)(a) to (g) substitute—
“(a) any provision relating to incorrect or uncorrected returns made under section 98 of the Finance Act 1986 (administration of stamp duty reserve tax),
(b) Schedule 24 to the Finance Act 2007 (penalties for errors), or
(c) any other prescribed provision,”.

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Source: https://www.legislation.gov.uk/uksi/2009/571/schedule/1/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.