{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-2/paragraph-12.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Paragraph 101 (civil penalties: incorrect notifications etc) is amended as follows.\n(2) Omit sub-paragraph (1).\n(3) In sub-paragraph (2)—\n(a) after “paragraphs” insert “ 11, ” and\n(b) after “the certificate is” insert “ (or becomes) ”.\n(4) In sub-paragraph (3)—\n(a) for “sub-paragraph (1) or (2)” substitute “ this paragraph ”, and\n(b) omit “notification or”.\n(5) In sub-paragraph (4)—\n(a) for “notification or certificate” substitute “ certificate (or not revoking or varying it) ”,\n(b) for “the person who gave it” substitute “ the person concerned ”, and\n(c) for the words from “there is” to the end substitute “ the person has a reasonable excuse ”.\n(6) In sub-paragraph (5)—\n(a) for “notification or certificate” substitute “ certificate (or not revoking or varying it) ”, and\n(b) for “the giving of the notification or certificate” substitute “ that ”.\n(7) The italic heading before paragraph 101 accordingly becomes “ Civil penalties: incorrect certificates ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}