{
  "url": "https://openlegislation.uk/finance-act-2008/section-115",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-115.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/115",
  "kind": "section",
  "number": "115",
  "heading": "Record-keeping",
  "text": "(1) Schedule 37 contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.\n(2) The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/115",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}