{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-85",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-85.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/3/paragraph/85",
  "kind": "paragraph",
  "number": "85",
  "heading": null,
  "text": "(1) In subsection (1) of section 22 (time limits for assessments)—\n(a) in paragraph (a), after “paragraph 4\" there shall be inserted “ or paragraph 4A ”; and\n(b) after “importation\" there shall be inserted “ or acquisition ”.\n(2) In subsection (2) of that section, after “beginning\" there shall be inserted—\n“(a) in the case of a penalty under section 14B or section 17A above, with the time when facts sufficient in the opinion of the Commissioners to indicate, as the case may be—\n(i) that the statement in question contained a material inaccuracy; or\n(ii) that there had been a default within the meaning of section 17A(1) above,\ncame to the Commissioners knowledge; and\n(b) in any other case, with the time”.\n(3) In subsection (7) of that section, after “paragraph 4\" there shall be inserted “ or sub-paragraph (2)(b) of paragraph 4A ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 85 partly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6 and 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/85",
    "retrieved_at": "2026-10-29T09:35:38.327715+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."
}