{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-37",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-37.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/7/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": null,
  "text": "(1) The repeal of sections 588(5)(a) and 589(3) and (4) of ICTA does not affect—\n(a) the operation of section 588(5) of ICTA by virtue of paragraph (a) of that provision where liability for a tax year before 2003-04 is determined,\n(b) the operation of section 588(5) of ICTA by virtue of paragraph (b) of that provision where liability is determined on the assumption that the person undertaking the course fell within section 588(1) of ICTA in such a tax year, or\n(c) the operation of section 588(6) ... of ICTA as they apply by virtue of sub-paragraph (2).\n(2) In any case where there has been such a determination as is mentioned in sub-paragraph (1)(a) or (b), section 588(6) applies as if it referred to a failure to comply with any provision of section 589(3) or (4) of ICTA instead of a failure to meet such a condition as is mentioned in section 312(1)(b)(i) or (ii) of this Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 7 para. 37(1)(c) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 40(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7 para. 37(2) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 40(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/37",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}