{
  "url": "https://openlegislation.uk/finance-act-2005/section-43",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-43.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/43",
  "kind": "section",
  "number": "43",
  "heading": "Penalties under TMA 1970",
  "text": "(1) Section 98 of TMA 1970 (special returns, etc) is amended as follows.\n(2) In the first column of the table insert at the appropriate place— “ section 40(1) of the Finance Act 2005 ”.\n(3) In the second column of the table insert at the appropriate place— “ section 37(3) of the Finance Act 2005; ”, and “ section 37(6) of the Finance Act 2005; ”.\n(4) For the purposes of that section, any information, statements or declarations given or made jointly by the trustees of a settlement and a vulnerable person are to be treated as given or made by the trustees.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 43(4) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(6)(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/43",
    "retrieved_at": "2026-10-29T09:16:26.978887+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."
  }
}