{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-47-consequential-amendments-order-2009/schedule/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-47-consequential-amendments-order-2009/schedule/paragraph-40.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/40",
  "kind": "paragraph",
  "number": "40",
  "heading": "Income Tax (Earnings and Pensions) Act 2003",
  "text": "In paragraph 37 of Schedule 7 to the Income Tax (Earnings and Pensions) Act 2003 (transitionals: retraining courses)—\n(a) in sub-paragraph (1)(c), omit “and (7)”, and\n(b) in sub-paragraph (2), for “and (7) apply as if section 588(6)” substitute “applies as if it”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2035/schedule/paragraph/40",
    "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."
}