{
  "url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007/regulation-4.json",
  "legislation": "ukdsi/2007/9780110782218",
  "legislation_title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Increased penalty following the making of an order under section 314A of FA 2004",
  "text": "Where a penalty is imposed under section 98C(1) of TMA 1970 following the making of an order under section 314A of FA 2004, the amount specified in section 98C(1)(b) of TMA 1970 is increased to £5,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 308A was inserted by section 108(4) of the Finance Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110782218/regulation/4",
    "retrieved_at": "2026-10-30T15:17:37.738337+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."
}