{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-41.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "(1) If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sums for the time being specified in paragraphs 39(2) , 40(2) and 40A(5) such other sums as appear to them to be justified by the change.\n(2) In sub-paragraph (1) , in relation to a specified sum, “relevant date” means—\n(a) the date on which this Act is passed, and\n(b) each date on which the power conferred by that sub-paragraph has been exercised in relation to that sum.\n(3) Regulations under this paragraph do not apply to —\n(a) any failure or obstruction which began before the date on which they come into force , or\n(b) an inaccuracy in any information or document provided to HMRC before that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 36 para. 41(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 36 para. 41(2) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 36 para. 41(2)(b) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 36 para. 41(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 36 para. 41(3)(b) and word inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 16(4)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 36 para. 41 in force at 1.4.2009 by S.I. 2009/404, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/41",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}