{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-38/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-38/paragraph-7.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/38/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Section 98C of TMA 1970 (penalties for failure to comply with duties under Part 7 of FA 2004) is amended as follows.\n(2) In subsection (2)—\n(a) in paragraph (d), for “312(1)” substitute “ 312(2) ”, and\n(b) after that paragraph (but before the “and”) insert—\n“(da) section 312A(2) (duty of client to notify parties of reference number),”.\n(3) In subsection (3)—\n(a) for “section 313(1)” substitute “ subsection (1) of section 313 ”, and\n(b) after “etc.)” insert “ or regulations under subsection (3) of that section ”.\n(4) In subsection (4), for “313(1)” (in both places) substitute “ subsection (1) of section 313 or regulations under subsection (3) of that section ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 7 in force at 1.11.2008 for the purposes of the amendments made by that paragraph (but not for the purposes of Stamp Duty Land Tax) by S.I. 2008/1935, art. 2(1) (with art. 2(2))"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 38 para. 7 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/38/paragraph/7",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}