{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-3.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/40/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After that paragraph insert—\n“Error in taxpayer's document attributable to another person\n1A (1) A penalty is payable by a person (T) where—\n(a) another person (P) gives HMRC a document of a kind listed in the Table in paragraph 1,\n(b) the document contains a relevant inaccuracy, and\n(c) the inaccuracy was attributable to T deliberately supplying false information to P (whether directly or indirectly), or to T deliberately withholding information from P, with the intention of the document containing the inaccuracy.\n(2) A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—\n(a) an understatement of a liability to tax,\n(b) a false or inflated statement of a loss, or\n(c) a false or inflated claim to repayment of tax.\n(3) A penalty is payable under this paragraph in respect of an inaccuracy whether or not P is liable to a penalty under paragraph 1 in respect of the same inaccuracy.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 40 para. 3 in force at 1.4.2009 by S.I. 2009/571, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/3",
    "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."
}