{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-9A",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-9A.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/56/paragraph/9A",
  "kind": "paragraph",
  "number": "9A",
  "heading": null,
  "text": "In the application of the following provisions, no account shall be taken of a penalty under this Schedule—\n(a) section 97A of TMA 1970 (multiple penalties),\n(b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and\n(c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 13"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 56 para. 9A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2013/29",
      "affecting_title": "Finance Act 2013"
    },
    {
      "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 inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "word inserted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/9A",
    "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."
}