{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-47-consequential-amendments-order-2009/schedule/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-47-consequential-amendments-order-2009/schedule/paragraph-4.json",
  "legislation": "uksi/2009/2035",
  "legislation_title": "The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-schedule-47-consequential-amendments-order-2009",
  "path": "schedule/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Taxes Management Act 1970",
  "text": "In section 12B(1) (records to be kept for purposes of returns), omit the words “(or under any of those sections as extended by section 12 of this Act)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 12B was inserted by paragraph 3 of Schedule 19 to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/4",
    "retrieved_at": "2026-10-29T03:07:47.618263+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."
}