{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-33.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/1/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "(1) Where a provision of FA 1998 is applied by this Part of this Schedule, a reference in section 46D of TMA 1970 (questions to be determined by the relevant tribunal) to that provision includes a reference to that provision as so applied.\n(2) A reference in section 48 of TMA 1970 (application to appeals and other proceedings) to the Taxes Acts includes a reference to those Acts as applied by this Part of this Schedule.\n(3) Where a provision of FA 1998 is applied by this Part of this Schedule—\n(a) a reference in section 55 of TMA 1970 (recovery of tax not postponed) to that provision includes a reference to that provision as so applied, and\n(b) references in that section to tax are to be read accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/33",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}