{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-2.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/40/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Paragraph 1 (error in taxpayer's document) is amended as follows.\n(2) In sub-paragraph (2)—\n(a) for “P's” substitute “ a ”, and\n(b) omit “by P”.\n(3) In sub-paragraph (3), for “careless or deliberate (within the meaning of paragraph 3)” substitute “ careless (within the meaning of paragraph 3) or deliberate on P's part ”.\n(4) In the Table, after the entry relating to income tax and capital gains tax: accounts in connection with a partnership return insert—\n“\nIncome tax\nReturn under section 254 of FA 2004.\n”\n(5) In the Table, after the entries relating to VAT insert—\n“\nInsurance premium tax\nReturn under regulations under section 54 of FA 1994.\nInsurance premium tax\nReturn, statement or declaration in connection with a claim.\nInheritance tax\nAccount under section 216 or 217 of IHTA 1984.\nInheritance tax\nInformation or document under regulations under section 256 of IHTA 1984.\nInheritance tax\nStatement or declaration in connection with a deduction, exemption or relief.\nStamp duty land tax\nReturn under section 76 of FA 2003.\nStamp duty reserve tax\nReturn under regulations under section 98 of FA 1986.\nPetroleum revenue tax\nReturn under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975.\nPetroleum revenue tax\nStatement or declaration in connection with a claim under Schedule 5, 6, 7 or 8 to the Oil Taxation Act 1975.\nPetroleum revenue tax\nStatement under section 1(1)(a) of the Petroleum Revenue Tax Act 1980.\nAggregates levy\nReturn under regulations under section 25 of FA 2001.\nClimate change levy\nReturn under regulations under paragraph 41 of Schedule 6 to FA 2000.\nLandfill tax\nReturn under regulations under section 49 of FA 1996.\nAir passenger duty\nReturn under section 38 of FA 1994.\nAlcoholic liquor duties\nReturn under regulations under section 13, 49, 56 or 62 of the Alcoholic Liquor Duties Act 1979.\nAlcoholic liquor duties\nStatement or declaration in connection with a claim for repayment of duty under section 4(4) of FA 1995.\nTobacco products duty\nReturn under regulations under section 7 of the Tobacco Products Duties Act 1979.\nHydrocarbon oil duties\nReturn under regulations under section 21 of the Hydrocarbon Oil Duties Act 1979.\nExcise duties\nReturn under regulations under section 93 of CEMA 1979.\nExcise duties\nReturn under regulations under section 100G or 100H of CEMA 1979.\nExcise duties\nStatement or declaration in connection with a claim.\nGeneral betting duty\nReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981.\nPool betting duty\nReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981.\nBingo duty\nReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981.\nLottery duty\nReturn under regulations under section 28(2) of FA 1993.\nGaming duty\nReturn under directions under paragraph 10 of Schedule 1 to FA 1997.\nRemote gaming duty\nReturn under regulations under section 26K of BGDA 1981.\n”\n(6) In the Table, in the last entry, in column 1, for “Income tax, capital gains tax, corporation tax or VAT” substitute “ Any of the taxes mentioned above ”.\n(7) Insert at the end—\n“(5) In relation to a return under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975, references in this Schedule to P include any person who, after the giving of the return for a taxable field (within the meaning of that Act), becomes the responsible person for the field (within the meaning of that Act).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 40 para. 2 in force at 1.4.2009 by S.I. 2009/571, art. 2 (with arts. 3-5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/2",
    "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."
}