{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-24/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-24/paragraph-3.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/24/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Paragraph 40A (penalties for inaccurate information and documents) is amended as follows.\n(2) In sub-paragraph (1)(b), for “A or B” substitute “ A, B or C ”.\n(3) After sub-paragraph (3) insert—\n“(3A) Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform HMRC at that time.”\n(4) In sub-paragraph (4), for “B” substitute “ C ”.\n(5) The amendments made by this paragraph have effect in relation to any inaccuracy in information provided, or in documents produced, on or after 1 April 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/24/paragraph/3",
    "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."
}