{
  "url": "https://openlegislation.uk/finance-act-2004/chapter-3/crossheading-liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply",
  "json_url": "https://openlegislation.uk/finance-act-2004/chapter-3/crossheading-liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "chapter/3/crossheading/liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply",
  "kind": "crossheading",
  "number": null,
  "heading": "Liability for things done in the knowledge of deliberate failures to comply",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 62A-62C and cross-heading inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(2), 222(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/chapter/3/crossheading/liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}