{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-31.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 28 insert—\n“\n29\nMachine games duty\nReturn under regulations under paragraph 18 of Schedule 24 to FA 2012\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/31",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}