{
  "url": "https://openlegislation.uk/finance-act-1996/section-60",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-60.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/60",
  "kind": "section",
  "number": "60",
  "heading": "Information, powers, penalties, secondary liability, etc.",
  "text": "Schedule 5 to this Act (which contains provisions relating to information, powers, penalties , secondary liability and other matters) shall have effect.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 60 inserted (28.7.2000) by 2000 c. 17, s. 142(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sidenote to s. 60 substituted (28.7.2000) by virtue of 2000 c. 17, s. 142(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/60",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}