{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-16/paragraph-8",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-16/paragraph-8.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/16/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "Where any item has been included in a return or claim under this Schedule as a relevant payment but should not have been so included, an officer of the Board may make such assessments, adjustments or set-offs as may be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the company or of any other person are the same as they would have been if the item had not been included in the return or claim in question.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 91(5) of the amending Act) by Finance Act 1999 (c. 16), s. 91(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 137(2)(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 23 para. 13"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 16 para. 8 substituted (with effect in accordance with s. 91(5) of the amending Act) by Finance Act 1999 (c. 16), s. 91(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/16/paragraph/8",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}