{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-20.json",
  "legislation": "uksi/2009/571",
  "legislation_title": "The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009",
  "path": "schedule/1/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Finance Act 2000",
  "text": "(1) Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.\n(2) In paragraph 41(5)(b) after “paragraph 98 (penalty for evasion)” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.\n(3) In paragraph 55(6)(b) after “paragraph 98 (penalty for evasion)” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.\n(4) In paragraph 124(5)(b) after “paragraph 98 (penalty for evasion)” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.\n(5) In paragraph 125(8)(b) after “paragraph 98 (penalty for evasion)” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.\n(6) In paragraph 127(6)(b) after “paragraph 98 (penalty for evasion)” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.\n(7) In paragraph 146(5)(b) after “paragraph 98” insert “or to a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17. paragraphs 98 to 100 of Schedule 6 were omitted by paragraph 21(h) of Schedule 40 to the Finance Act 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/571/schedule/1/paragraph/20",
    "retrieved_at": "2026-10-29T03:15:45.895499+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."
}