{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-27.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/1/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) No discovery assessment may be made after the relevant deadline.\n(2) The relevant deadline is 5 April 2030 if the situation—\n(a) was brought about deliberately by the taxable company, or\n(b) was attributable to the taxable company's careless failure to deliver a bank payroll tax return on or before 31 August 2010.\n(3) Subject to sub-paragraph (2)(b), the relevant deadline is 5 April 2016 if the situation was brought about carelessly by the taxable company.\n(4) In all other cases, the relevant deadline is 5 April 2014.\n(5) In this paragraph—\n(a) references to the situation are to the one discovered by HMRC, and\n(b) references to the taxable company include a person acting on the company's behalf.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/27",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
}