{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-4.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/40/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Paragraph 2 (under-assessment by HMRC) is amended as follows.\n(2) In sub-paragraph (1), for “tax” substitute “ a relevant tax ”.\n(3) For sub-paragraph (3) substitute—\n“(3) In sub-paragraph (1) “relevant tax” means any tax mentioned in the Table in paragraph 1.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 40 para. 4 in force at 1.4.2009 by S.I. 2009/571, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/4",
    "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."
}