{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/crossheading-amount-of-penalty-occasional-returns-and-annual-returns",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/crossheading-amount-of-penalty-occasional-returns-and-annual-returns.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/crossheading/amount-of-penalty-occasional-returns-and-annual-returns",
  "kind": "crossheading",
  "number": null,
  "heading": "Amount of penalty: occasional returns and annual returnsAmount of penalty: occasional returns and returns for periods of 6 months or more",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 55 para. 2 and cross-heading substituted (12.2.2019 for the purposes of soft drinks industry levy) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 3; 2019 c. 1, s. 67(2)"
    }
  ],
  "outstanding_effects": [
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      "affecting_title": "Finance Act 2015"
    },
    {
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word omitted",
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      "affecting_title": "Finance Act 2015"
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    {
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      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/crossheading/amount-of-penalty-occasional-returns-and-annual-returns",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}