{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-26.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.\n(2) In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—\n(a) the provisions of this Schedule providing for tax-related penalties;\n(b) section 87 (interest on unpaid tax);\n(c) section 91 and Schedule 12 (collection and recovery of unpaid tax etc).\n(3) Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/26",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}