{
  "url": "https://openlegislation.uk/finance-act-2003/section-91",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-91.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/91",
  "kind": "section",
  "number": "91",
  "heading": "Collection and recovery of tax etc",
  "text": "(1) The provisions of Schedule 12 have effect with respect to the collection and recovery of tax.\nIn that Schedule—\nPart 1 contains general provisions, and\nPart 2 relates to court proceedings.\n(2) The provisions of that Schedule have effect in relation to the collection and recovery of any unpaid amount by way of—\n(a) penalty under this Part, or\n(b) interest under this Part (on unpaid tax or penalty),\nas if it were an amount of unpaid tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/91",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
  }
}