{
  "url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008/article-3.json",
  "legislation": "uksi/2008/568",
  "legislation_title": "The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-schedule-24-commencement-and-transitional-provisions-order-2008",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transitional provision",
  "text": "Notwithstanding article 2, no person shall be liable to a penalty under Schedule 24 in respect of any tax period for which a return is required to be made before 1st April 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/568/article/3",
    "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."
}