{
  "url": "https://openlegislation.uk/finance-act-2004/section-315A",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-315A.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/315A",
  "kind": "section",
  "number": "315A",
  "heading": "Further penalties",
  "text": "(1) If—\n(a) a penalty under section 315 is imposed in relation to a person’s failure to comply with a duty, and\n(b) after the penalty has been imposed, the person continues to fail to comply with the duty,\nthe person is liable to a further penalty not exceeding the applicable rate (as defined in section 315(2)) for each day on which the failure continues.\n(2) Subsection (1) does not apply to a failure to comply with a duty imposed by section 313(1) or regulations under section 313(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 315-315E substituted for s. 315 (18.3.2026) by Finance Act 2026 (c. 11), s. 216(2)(b) (with s. 219)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/315A",
    "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."
}