{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-39",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-39.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": null,
  "text": "(1) If the tribunal makes a determination under paragraph 38, HMRC must notify the data-holder.\n(2) The notification must specify the new maximum amount and the day from which it applies.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 23 para. 39(3) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(3)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/39",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}