{
  "url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010/schedule/paragraph-10.json",
  "legislation": "uksi/2010/530",
  "legislation_title": "The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-penalties-for-errors-and-failure-to-notify-etc-consequential-amendments-order-2010",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Corporation Tax Act 2009",
  "text": "In section 1303(2) Corporation Tax Act 2009 (no deduction allowed for penalties, interest and VAT surcharges), at the end of the table add—\n“Penalty under Schedule 24 to FA 2007\nVarious taxes and excise duties\nPenalty under Schedule 41 to FA 2008\nVarious taxes and excise duties”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/530/schedule/paragraph/10",
    "retrieved_at": "2026-10-29T02:50:43.374358+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."
}