{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-10/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-10/paragraph-11.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/10/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 6 (amount of penalty if failure continues more than 12 months) is amended as follows.\n(2) In sub-paragraph (3)(a), for “100%” substitute “ the relevant percentage ”.\n(3) After sub-paragraph (3) insert—\n“(3A) For the purposes of sub-paragraph (3)(a), the relevant percentage is—\n(a) for the withholding of category 1 information, 100%,\n(b) for the withholding of category 2 information, 150%, and\n(c) for the withholding of category 3 information, 200%.”\n(4) In sub-paragraph (4)(a), for “70%” substitute “ the relevant percentage ”.\n(5) After sub-paragraph (4) insert—\n“(4A) For the purposes of sub-paragraph (4)(a), the relevant percentage is—\n(a) for the withholding of category 1 information, 70%,\n(b) for the withholding of category 2 information, 105%, and\n(c) for the withholding of category 3 information, 140%.”\n(6) After sub-paragraph (5) insert—\n“(6) Paragraph 6A explains the 3 categories of information.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 11 partly in force; Sch. 10 para. 11 not in force at Royal Assent see s. 35(2); Sch. 10 para. 11 in force for certain purposes at 6.4.2011 by S.I. 2011/975, art. 2(2) (with art. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/11",
    "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."
}