{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008.json",
  "id": "uksi/2008/568",
  "title": "The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008",
  "short_title": "Finance Act 2007, Schedule 24 (Commencement) 2008",
  "long_title": "This Order brings into force the provisions of Schedule 24 to the Finance Act 2007 (“Schedule 24”). It also contains savings provisions. Schedule 24 introduced a single new penalty regime for incorrect returns for income tax, corporation tax, PAYE and VAT where the penalty is determined by the amount of tax understated, the nature of the behaviour giving rise to the understatement and the extent of disclosure by the taxpayer.",
  "citation": "S.I. 2008/568",
  "type": "uksi",
  "year": "2008",
  "number": "568",
  "version": "current",
  "date": "2008-03-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appointed days",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Saving",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-03-07",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/pdf/uksi_20080568_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2008/568/pdfs/uksi_20080568_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2007/11",
      "title": "Finance Act 2007",
      "url": "https://openlegislation.uk/finance-act-2007",
      "provisions": [
        "section/97"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/changes.json",
  "changes_made_by": 35,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/568",
    "retrieved_at": "2026-10-29T03:35:14.818728+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."
}