{
  "url": "https://openlegislation.uk/finance-act-2006/section-140",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-140.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/140",
  "kind": "section",
  "number": "140",
  "heading": "Penalties for failure to give notice, etc",
  "text": "At the end of the second column of the Table in section 98(5) of TMA 1970 (penalties) add—\n“Section 106 of FA 2006 as modified by Schedule 17 to that Act.\nSection 116 of FA 2006.\nRegulations under section 116 of FA 2006.\nRegulations under section 122 of FA 2006.\nSection 130 of FA 2006.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/140",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
  }
}