{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-7.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/21/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Penalty for failure to provide information etc",
  "text": "(1) The Taxes Management Act 1970 (c. 9) is amended as follows.\n(2) In the second column of the Table in section 98, in the entry relating to requirements imposed by provisions of the Capital Allowances Act, after “45B(5) and (6),\" insert “ 45G(4) and (5), ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/21/paragraph/7",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}