{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-32.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) in complying with a data-holder notice, the data-holder provides inaccurate data, and\n(b) condition A, B or C is met.\n(2) Condition A is that the inaccuracy is—\n(a) due to a failure by the data-holder to take reasonable care, or\n(b) deliberate on the data-holder's part.\n(3) Condition B is that the data-holder knows of the inaccuracy at the time the data are provided but does not inform HMRC at that time.\n(4) Condition C is that the data-holder—\n(a) discovers the inaccuracy some time later, and\n(b) fails to take reasonable steps to inform HMRC.\n(5) If this paragraph applies, the data-holder is liable to a penalty not exceeding £3,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/32",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}