{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-65",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-65.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/7/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "In section 33(2A) of TMA 1970 (error or mistake)—\n(a) omit the “or” at the end of paragraph (a), and\n(b) at the end of paragraph (b) insert\n“, or\n(c) an error or mistake consisting of the making of a claim under section 809B of ITA 2007 (claim for remittance basis).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/65",
    "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."
}