{
  "url": "https://openlegislation.uk/finance-act-2009/section-98",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-98.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/98",
  "kind": "section",
  "number": "98",
  "heading": "Record-keeping",
  "text": "(1) Schedule 50 contains provision about obligations to keep records.\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/2009/10/section/98",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
  }
}