{
  "url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-1981/schedule-17/paragraph-8.json",
  "legislation": "ukpga/1981/35",
  "legislation_title": "Finance Act 1981",
  "legislation_url": "https://openlegislation.uk/finance-act-1981",
  "path": "schedule/17/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Every person who is chargeable with the tax shall give notice to the Board that he is so chargeable.\n(2) The notice shall be given not later than 1st September 1981.\n(3) If any person fails to give the notice which he is required to give under this paragraph he shall be liable to a penalty not exceeding £1,000.\n(4) Any application under paragraph 1(2) above shall be included in the notice given under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/35/schedule/17/paragraph/8",
    "retrieved_at": "2026-10-29T10:14:04.400989+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."
}