{
  "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989/article-2",
  "json_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989/article-2.json",
  "legislation": "uksi/1989/1300",
  "legislation_title": "The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1989",
  "legislation_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Increase of sums specified in section 65(1) of the Taxes Management Act 1970",
  "text": "In section 65(1) of the Taxes Management Act 1970 for “£250” in each place where it occurs there shall be substituted “£500”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 65(1) was amended by section 57(1)(a) of the Finance Act 1984 (c. 43)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1300/article/2",
    "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."
}