{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-28/paragraph-20.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/28/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Penalties",
  "text": "In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table—\n(a) for the entry “section 552(1) to (4);” substitute “ section 552; ”; and\n(b) for the entry “regulations under section 552(4A)” substitute “ regulations under section 552ZA(6); ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/28/paragraph/20",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}