{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/section-28",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/section-28.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Powers of inspection.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In the Table in section 98 of the Taxes Management Act 1970 (penalties for failure to produce documents etc.) at the end of the second column there shall be inserted—\n“\nSection 28(2) of the Finance (No.2) Act 1992.\n”\n(5) Section 94 of the Finance Act 1990 (donations to charity: inspection powers) shall cease to have effect.\n(6) This section shall apply in relation to claims made after the day on which this Act is passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 28(1)-(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 86 (with Sch. 36 para. 38); S.I. 2009/404, art. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 9."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1990 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/section/28",
    "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."
}