{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-67",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-4/paragraph-67.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/4/paragraph/67",
  "kind": "paragraph",
  "number": "67",
  "heading": null,
  "text": "In section 27(4) (offence of failing to pay duty)—\n(a) for “A person who” there shall be substituted “ Where a person ”; and\n(b) for the words from “is guilty” onwards there shall be substituted “ his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/4/paragraph/67",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}