http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2016-09-15 Part III Income Tax, Corporation Tax and Capital Gains Taxchapter V Management Production of accounts, books <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Production of documents relating to a person’s tax liability.126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Production of computer records etc.127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 127 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 114(8)(b)S. 126 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 92(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 12)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="358" RestrictEndDate="2016-10-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2016-09-15" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2016-09-15</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39/2016-09-15" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2016-09-15" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2016-09-15" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2016-09-15" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents/2016-09-15" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2008-07-21" title="2008-07-21"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/1997-01-31" title="1997-01-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2008-07-21" title="2008-07-21"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/2016-09-15" title="Part III Chapter V"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/other-returns-and-information/2016-09-15" title="Crossheading; Part III Chapter V Crossheading; Other returns and information"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/other-returns-and-information/2016-09-15" title="Crossheading; Part III Chapter V Crossheading; Other returns and information"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/interest-and-penalties/2016-09-15" title="Crossheading; Part III Chapter V Crossheading; Interest and penalties"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/interest-and-penalties/2016-09-15" title="Crossheading; Part III Chapter V Crossheading; Interest and penalties"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="359"/>
<ukm:BodyParagraphs Value="168"/>
<ukm:ScheduleParagraphs Value="191"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/body/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/body" NumberOfProvisions="168" RestrictStartDate="2013-01-31">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III" NumberOfProvisions="117" id="part-III" RestrictStartDate="2013-01-31">
<Number>Part III</Number>
<Title> Income Tax, Corporation Tax and Capital Gains Tax</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/V" NumberOfProvisions="19" id="part-III-chapter-V" RestrictStartDate="2013-01-31">
<Number>chapter V</Number>
<Title> Management</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/V/crossheading/production-of-accounts-books-etc" NumberOfProvisions="2" id="part-III-chapter-V-crossheading-production-of-accounts-books-etc" RestrictStartDate="2009-04-01">
<Title>
Production of accounts, books
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01">
<Title> Production of documents relating to a person’s tax liability.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/126/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/126" id="section-126">
<Pnumber>
<CommentaryRef Ref="key-1503397e65ce8ac0dcdf4a0b2ae07d3b"/>
126
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-07-21">
<Title> Production of computer records etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/127/2016-09-15" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/127" id="section-127">
<Pnumber>
<CommentaryRef Ref="key-2b336f1b409b1f340cf4c1629072abfa"/>
127
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-2b336f1b409b1f340cf4c1629072abfa" Type="F">
<Para>
<Text>
<CitationSubRef id="critbabh2-00004" SectionRef="section-127" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/127">S. 127</CitationSubRef>
omitted (21.7.2008) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="critbabh2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="critbabh2-00006" CitationRef="critbabh2-00005" SectionRef="section-114-8-b" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/114/8/b" Operative="true">s. 114(8)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1503397e65ce8ac0dcdf4a0b2ae07d3b" Type="F">
<Para>
<Text>
<CitationSubRef id="critxl242-00004" SectionRef="section-126" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/126">S. 126</CitationSubRef>
omitted (1.4.2009) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="critxl242-00005" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="critxl242-00006" CitationRef="critxl242-00005" SectionRef="section-113-2" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/113/2">s. 113(2)</CitationSubRef>
,
<CitationSubRef id="critxl242-00007" CitationRef="critxl242-00005" SectionRef="schedule-36-paragraph-92-a" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/92/a" Operative="true">Sch. 36 para. 92(a)</CitationSubRef>
(with
<CitationSubRef id="critxl242-00008" CitationRef="critxl242-00005" SectionRef="schedule-36-paragraph-38" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/38">Sch. 36 para. 38</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/404" id="critxl242-00009" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="404" Title="The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009">S.I. 2009/404</Citation>
,
<CitationSubRef id="critxl242-00010" CitationRef="critxl242-00009" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2009/404/article/2">art. 2</CitationSubRef>
(with
<CitationSubRef id="critxl242-00011" CitationRef="critxl242-00009" SectionRef="article-12" URI="http://www.legislation.gov.uk/id/uksi/2009/404/article/12">art. 12</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>