{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-23.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Where regulations made under this Part of this Act impose a requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable to a penalty of £250; but this is subject to sub-paragraphs (2) and (3) below.\n(2) Where by reason of any conduct—\n(a) a person is convicted of an offence (whether under this Part of this Act or otherwise), or\n(b) a person is assessed to a penalty under paragraph 18 above or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors) or a penalty under Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing),\nthat conduct shall not also give rise to liability to a penalty under the regulations.\n(3) Sub-paragraph (1) above does not apply to any failure mentioned in paragraph 22 above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 5 para. 23(2) inserted (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. 19"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 23(2)(b) inserted (1.4.2010) by The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010 (S.I. 2010/530), art. 1, Sch. para. 6(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5 para. 23 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/23",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}