{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-18/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-18/paragraph-10.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/18/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Schedule 24 to the Finance Act 2007 (which penalises inaccurate documents and is in this paragraph referred to as “the penalty provisions”) shall apply, in accordance with sub-paragraph (2) or sub-paragraph (3) below, in relation to inaccurate information—\n(a) contained in an election; or\n(b) furnished pursuant to a notice under paragraph 2(3) or paragraph 7(3) above; or\n(c) contained in any books, accounts or documents made available as mentioned in paragraph 2(3)(b) or paragraph 7(3)(b) above.\n(2) Where the inaccurate information is provided by a participator, the penalty provisions shall apply—\n(a) as they apply in relation to an incorrect return under paragraph 2 of Schedule 2 to the principal Act; and\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Where the incorrect information is provided by a person other than a participator, the penalty provisions shall apply—\n(a) as they apply to an incorrect return under paragraph 5 of Schedule 2 to the principal Act; and\n(b) as if that person were the responsible person for an oil field.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 18 para. 10(1) substituted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 8(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 18 para. 10(2)(b) omitted (1.4.2009) by virtue of The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 8(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/18/paragraph/10",
    "retrieved_at": "2026-10-29T10:10:59.328177+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."
}