{
  "url": "https://openlegislation.uk/finance-act-2009/section-99",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-99.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/99",
  "kind": "section",
  "number": "99",
  "heading": "Time limits for assessments, claims etc",
  "text": "(1) Schedule 51 contains provision about time limits for assessments, claims etc.\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.\n(3) An order under subsection (2)—\n(a) may make different provision for different purposes, and\n(b) may include transitional provision and savings.",
  "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/99",
    "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."
  }
}