{
  "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989",
  "json_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989.json",
  "id": "uksi/1989/1300",
  "title": "The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1989",
  "short_title": "Recovery of Tax in Summary Proceedings (Financial Limits) 1989",
  "long_title": "This Order increases the limits of the amount of income tax, capital gains tax, corporation tax (and development land tax), and of the amount of any instalment payable under any assessment to any such tax, which is recoverable in summary proceedings in magistrates' courts in England and Wales and Northern Ireland from £250 to £500 with effect from 11th September 1989.",
  "citation": "S.I. 1989/1300",
  "type": "uksi",
  "year": "1989",
  "number": "1300",
  "version": "current",
  "date": "1989-07-27",
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      "extent": null,
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    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": "Increase of sums specified in section 65(1) of the Taxes Management Act 1970",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989/article-2",
      "extent": null,
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    {
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989/note",
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      "source_url": "https://www.legislation.gov.uk/uksi/1989/1300/pdfs/uksi_19891300_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
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      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1989/1300",
    "retrieved_at": "2026-10-29T15:39:59.161834+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."
}