{
  "url": "https://openlegislation.uk/draft-customs-contravention-of-a-relevant-rule-maximum-penalty-amendment-order-2026/note",
  "json_url": "https://openlegislation.uk/draft-customs-contravention-of-a-relevant-rule-maximum-penalty-amendment-order-2026/note.json",
  "legislation": "ukdsi/2026/9780348288148",
  "legislation_title": "The Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026",
  "legislation_url": "https://openlegislation.uk/draft-customs-contravention-of-a-relevant-rule-maximum-penalty-amendment-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends section 26(5) of the Finance Act 2003 to increase the maximum amount which may be prescribed as a penalty for the contravention of a relevant rule under subsection (1) of that section. The maximum penalty amount is increased from £2,500 to £10,000.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348288148/note",
    "retrieved_at": "2026-10-30T14:36:41.677001+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."
}